The tariff classification of a ceramic "note pad" with dry-erase marker from China

 NY R01252 January 25, 2005 CLA-2-68:RR:NC1:126: R01252 CATEGORY: Classification TARIFF NO.: 6912.00.5000 Ms. Kristin Bowen Placetile Designs 3535 Peachtree Road, NE Suite 520-523 Atlanta, GA 30326 RE: The tariff classification of a ceramic “note pad” with dry-erase marker from China Dear Ms. Bowen: In your letter, dated January 3, 2005, you requested a tariff classification ruling regarding a ceramic (dolomite) “note pad” with a dry-erase marker. In a conversation with this office you indicated that the ceramic “note pad” will be imported with the dry-erase marker packed together ready for retail sale as a set. The essential character of the set is imparted by the ceramic article. In your letter you stated that the dimensions of the ceramic “note pad” are three inches by three inches square and the height of the article is one quarter of an inch. Your letter indicated that the product is intended for use in the home and functions like a “Post-It Note.” Using the dry-erase marker, one can write and erase notes on the ceramic article. This product can be placed on any night-stand, desk or table in the home. The applicable subheading for the ceramic (dolomite) “note pad” with dry-erase marker will be 6912.00.5000, 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: other. The rate of duty will be 6 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