CLA-2-69:RR:NC:1:126 M82039
Ms. Francine Marcoux
Hampton Direct, Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of a ceramic article from China
Dear Ms. Marcoux:
In your letter dated March 28, 2006, you requested a tariff classification ruling. A photograph of the item you wish to import was submitted with your ruling request.
The product is described as “Bunny Cotton Ball Holder” – item number 54520. The item is in the shape of a three-dimensional rabbit. It is composed of ceramic (non-porcelain) and measures approximately 6 inches in length by 4 ¼ inches in width by 4 ¾ inches in height. It consists of two compartments: an upper half and a lower half. The upper half of the article functions as a cotton ball dispenser. It forms a “cotton tail” when it dispenses cotton balls. The lower half holds items such as cotton swabs, bandages, tweezers, etc.
The applicable subheading for the ceramic cotton ball holder, item number 54520, will be 6912.00.5000, 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: other. The rate of duty will be 6 percent ad valorem.
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,
National Commodity
Specialist Division