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February 24, 1999

CLA-2-69:RR:NC:2:227 D87848

CATEGORY: CLASSIFICATION

TARIFF NO.: 6912.00.4810

Mr. John W. Whitaker
O’Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City, MO 64108

RE: The tariff classification of a ceramic dish from Sri Lanka.

Dear Mr. Whitaker:

In your letter dated February 2, 1999, you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is a ceramic serving dish, stock number XPF3269, which is in the form of a snowman that measures approximately 12 inches long by 7 1/2 inches at the widest dimension. The exterior surface depicts the facial features and dresswear of a snowman.

It is claimed that this item 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: steins with permanently attached pewter lids; candy boxes, decanters, punch bowls, pretzel dishes, tidbit dishes, tiered servers, bonbon dishes, egg cups, spoons and spoon rests, oil and vinegar sets, tumblers and salt and pepper shaker sets. Since the subject article is not listed among the enumerated exemplars within the above-cited subheading, consideration of classification under subheading 6912.00.4810, HTS, is precluded.

The applicable subheading for the ceramic serving dish, stock number XPF3269, 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: suitable for food or drink contact. The rate of duty will be 9.8 percent ad valorem.

Articles classifiable under subheading 6912.00.4810, HTS, which are products of Sri Lanka are entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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 212-637-7073.

Sincerely,

Robert B. Swierupski
Director,

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