CLA-2-69:RR:NC:2:227 C88219
Ms. Kristen Gibson
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068
RE: The tariff classification of a ceramic tray from China.
Dear Ms. Gibson:
In your letter dated May 19, 1998, you requested a tariff classification
ruling. Sample is being returned as requested.
The sample submitted is a rectangular-shape ceramic tray, style number
602271, which measures approximately 16 1/3 inches long by 11 1/2 inches wide
and possesses a gold lacquered finish.
You state that this article should be classified under subheading
6912.00.4500, Harmonized Tariff Schedule of the United States (HTS), which
provides for other ceramic tableware...cups, saucers, soups, oatmeals, cereals,
plates, platters, creamers, sugars and beverage servers within certain value and
size parameters. However, since the subject tray is not of the same class or
kind of merchandise as enumerated in the above subheading, consideration of
classification under subheading 6912.00.4500, HTS, is precluded.
The applicable subheading for this ceramic tray will be 6912.00.4890,
Harmonized Tariff Schedule of the United States (HTS), which provides for other
ceramic tableware...other than of porcelain or china. The rate of duty will be
10.1 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 George Kalkines at 212-466-5794.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division