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NY L88768




January 31, 2006

CLA-2-69:RR:NC:1:126 L88768

CATEGORY: CLASSIFICATION

TARIFF NO.: 6912.00.44.00, 6913.10.5000

Mr. Ted Conlon
Fourstar Group Inc.
63 South Street
Suite 190
Hopkinton, MA 01748

RE: The tariff classification of four ceramic mugs and one porcelain bell from China

Dear Mr. Conlon:

In your letter dated January 10, 2006, you requested a tariff classification ruling. Representative samples were submitted with your ruling request. These samples are being returned to you as requested.

The submitted merchandise, designated in your letter as “Saturday Evening Post Norman Rockwell Four Freedoms Gift Set” – item number 61407105, consists of four ceramic (stoneware) mugs with four coordinating, fitted ceramic (stoneware) mug covers/lids and a porcelain bell.

Although sold as a set, the products are not classifiable as a set because not all of the products are put up together to meet a particular need or carry out a specific activity. Consequently, the ceramic mugs with lids and the porcelain bell are classifiable separately.

You stated in your letter that the mugs with lids are FDA approved for use with food. You further stated that the porcelain bell is decorative and not meant to be used as a dinner bell.

The applicable subheading for the ceramic mugs with lids will be 6912.00.44.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: tableware and kitchenware: other: other: other: mugs and other steins. The rate of duty will be 10 percent ad valorem.

The applicable subheading for the porcelain bell will be 6913.10.5000, HTSUS, which provides for statuettes and other ornamental ceramic articles: of porcelain or china: other: other. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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