The tariff classification of a ceramic serving bowl set from China

NY L86166 July 18, 2005 CLA-2-69:RR:NC:1:126 L86166 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Ms. Cathy Bonadonna Bed Bath & Beyond 650 Liberty Avenue Union, NJ 07083 RE: The tariff classification of a ceramic serving bowl set from China Dear Ms. Bonadonna: In your letter dated June 29, 2005, you requested a tariff classification ruling. A representative sample was submitted with your ruling request. The sample is being returned to you. The submitted sample, designated in your letter as SKU #13786194, is a set consisting of three ceramic (non-porcelain) serving bowls in a rattan reed woven rectangular basket. Each bowl measures approximately 4.5 inches in diameter by 2.75 inches in depth. You stated in your letter that this merchandise will be imported and sold together at retail as a set. You further stated that the product will be used to serve food and snacks. The essential character of this set is imparted by the three ceramic bowls. The applicable subheading for the three ceramic bowls in rattan basket will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: tableware and kitchenware: other: other: other: other. The rate of duty will be 9.8 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division