CLA-2-69: RR:NC:2: 227 A88963

Mr. Joe Schmid
JS International
Custom House Broker
110 West Ocean Blvd., Suite 307
Long Beach, CA 90802

RE: The tariff classification of porcelain toothpick holders from Taiwan.

Dear Mr. Schmid:

In your letter dated October 18, 1996, on behalf of Gift Creations, Inc., you requested a tariff classification ruling.

The merchandise at issue is porcelain toothpick holders that are of the class or kind of articles which will be used in the household area.

It is noted that these items may be classified under subheading 6911.10.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for other tableware and kitchenware of porcelain. However, since the subject merchandise is of the kind that will be principally utilized in the household area (and not restricted for table or kitchen use), consideration of classification under the above subheading is precluded.

The applicable subheading for the porcelain toothpick holders will be 6911.90.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles of porcelain. The rate of duty will be 7.6 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 letter 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,

Roger J. Silvestri
Director,
National Commodity
Specialist Division