United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY L85907 - NY L85954 > NY L85946

Previous Ruling Next Ruling
NY L85946




July 11, 2005

CLA-2-69:RR:NC:1:126 L85946

CATEGORY: CLASSIFICATION

TARIFF NO.: 6912.00.4100

Ms. Joanne Harmon
CVS/pharmacy
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of a two-tiered ceramic server from China

Dear Ms. Harmon:

In your letter dated June 21, 2005, you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request. The sample is being returned to you.

The submitted sample, designated in your letter as “Two-Tier Stoneware Tidbit Dish” – item number 321379, is a two-tiered ceramic (stoneware) server consisting of two ceramic serving plates, a large plate measuring 10 ½ inches on the bottom and a smaller plate measuring 8 inches on the top. A metal rod with a round handle on top is inserted through each plate and held in place by a screw. Each plate is white and is decorated with hand-painted holly berries with leaves and a red ribbon around its perimeter.

You stated in your letter that the article will be used to hold appetizers and/or snacks.

The applicable subheading for the two-tiered ceramic server 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: tiered servers. 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,

Previous Ruling Next Ruling

See also: