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NY 850707




CLA-2-69:S:N:N3D:227 850707

CATEGORY: CLASSIFICATION

TARIFF NO.: 6912.00.4900

Ms. Virginia A. Miller
Virginia A. Miller & Company, Inc.
15700 Export Plaza Suite Z
Houston, Texas 77205

RE: The tariff classification of a trivet from Portugal.

Dear Ms. Miller:

In your letter dated March 12, 1990, on behalf of Gem Cork Company, Inc., you requested a tariff classification ruling.

The submitted sample is a trivet consisting of a 7 3/8 inch square cork base having a 6 inch square ceramic tile pasted to the cork base forming the top of the article. You indicate that prior importations of the trivets were entered under subheading 4503.90.6000, HTS, the provision for other articles of natural cork. The sample will be returned as you requested.

The trivet at issue is a composite article without an essential character. Classification, therefore, is governed by General Rules of Interpretation (GRI) 3(c), under the last applicable subheading in the Harmonized Tariff Schedule of the United States (HTS). The applicable subheadings in the HTS are 4503.90.6000 and 6912.00.4900. On this basis classification must be in 6912.00.4900, HTS.

The applicable subheading for the trivets composed of cork and ceramic tile will be 6912.00.4900, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware of other than porcelain or china. The rate of duty will be 11.5 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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