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NY C80057




October 17, 1997

CLA-2-69:RR:NC:2:227 C80057

CATEGORY: CLASSIFICATION

TARIFF NO.: 6912.00.4810

Ms. Kristen Gibson
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068

RE: The tariff classification of a ceramic dish from China.

Dear Ms. Gibson:

In your letter dated September 25, 1997, you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is a heart-shape ceramic dish, style number 106975, which measures approximately 8 inches in length by 8 inches in width. It is noted to possess pink stripes that crisscross along the front portion of the dish.

It is proposed that this item is a candy dish which should be properly classified under subheading 6912.00.4100, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...other than of porcelain or china...candy boxes...pretzel dishes, tidbit dishes. However, since this dish is of the class or kind of merchandise that is designed to be used as a multipurpose plate for containing various food articles, consideration of classification under the above subheading is precluded.

The applicable subheading for this heart-shape ceramic dish, style number 106975, will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...other than of porcelain or china: other, suitable for food or drink contact. The duty rate will be 10.5 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 George Kalkines at 212-466-5794.

Sincerely,

Robert B. Swierupski
Director,

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