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NY L87453




September 26, 2005

CLA-2-69:RR:NC1:126: L87453

CATEGORY: CLASSIFICATION

TARIFF NO.: 6912.00.4810; 9405.50.4000

Ms. Michell Dias
Princess House
470 Myles Standish Boulevard
Myles Standish Industrial Park
Taunton, MA 02780

RE: The tariff classification of ceramic floral plates and candleholders from China

Dear Ms. Dias:

In your letter, dated August 25, 2005, you requested a tariff classification ruling regarding two ceramic products, item 1464 and item 1391.

Samples were submitted with your ruling request. These samples will be returned to you in accordance with your request.

Item 1464 consists of four floral shaped plates – including two six-inch plates and two nine-inch plates.

Your letter indicates that the floral plates are composed of earthenware ceramics.

You indicated that these plates will principally be used in the home for holding food including sandwiches, snacks, candy, etc.

You stated that the plates will be marketed exclusively to individual consumers.

In your letter you inquired regarding the possible classification of this merchandise under the provision for ornamental ceramic articles in subheading 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS).

Subheading 6913.90.50 is not applicable for the following reason. The floral plates are principally used as tableware for serving food. Therefore, they are more appropriately classifiable as tableware and kitchenware in subheading 6912.00.4810, HTS, than as ornamental articles in subheading 6913.90.5000, HTS.

The provision for ceramic tableware and kitchenware in subheading 6912.00.4810 describes these plates in a more specific manner than the provision for ornamental articles in subheading 6913.90.5000, HTS.

The applicable subheading for the floral plates of earthenware ceramics (item 1464) will be 6912.00.4810, 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: other. The rate of duty will be 9.8 percent ad valorem.

Item 1391 consists of four small, pierced plates and four small, pierced, cylindrical articles Your letter indicates that this merchandise is composed of earthenware ceramics.

In a conversation with this office, you verified that the cylindrical articles and plates will be packed together for retail sale in their imported condition. These two items will be sold to the consumer together.

You indicated that the combination of the plate and the cylindrical article will principally be used as a candle holder. A candle can be placed on the plate, and the cylindrical article will be placed around the candle.

In a conversation with this office, you stated that the retail packaging for the plate and cylindrical article will describe the product’s use as a candle holder.

The applicable subheading for the ceramic plate and the ceramic cylindrical article will be 9405.50.4000, HTS, which provides for non-electrical lamps and lighting fittings: other: 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,

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