The tariff classification of a ceramic egg cup from China

NY L87817 October 17, 2005 CLA-2-69:RR:NC1:126: L87817 CATEGORY: Classification TARIFF NO.: 6912.00.4100 Ms. Joanne Harmon CVS Pharmacy One CVS Drive Woonsocket, RI 98104 RE: The tariff classification of a ceramic egg cup from China Dear Ms. Harmon: In your letter, dated September 22, 2005, you requested a tariff classification ruling regarding a ceramic egg cup, item 331731. A sample was submitted with your ruling request. In accordance with your request, this sample will be returned to you. The measurements of the egg cup are two and one eighth inches by two and one eighth inches by two and three quarters inches. In your letter you stated that this article is made of dolomite ceramics. Although you stated that the product will be marketed as an Easter item, the article is clearly not limited in use to Easter. It has the form of an egg cup which may be used at any time. It is not classifiable as a festive article. The applicable subheading for the egg cup of dolomite ceramics will be 6912.00.4100, 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: …egg cups. The rate of duty will be 3.9 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