CLA-2-69:OT:RR:NC:N4:428
Ms. Tonja Davenport
Dollar General
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of ceramic coasters from China.
Dear Ms. Davenport:
In your letter dated February 22, 2012, you requested a tariff classification ruling.
The merchandise under consideration is a Ceramic Coaster Set, item number 27171213. A sample was submitted with your ruling request and will be returned to you. The Ceramic Coaster Set is comprised of four ceramic coasters packaged for retail sale in a wire holder. Each coaster measures approximately 3.88 inches square by .25 inches high, and is decorated with a winter scene depicting a snowman standing next to a sleigh. The back of the coaster provides a non-slip surface. In email correspondence dated March 14, 2012, you stated that the coasters are made of stoneware and are food-safe.
The ceramic coaster and wire holder meet the definition of "goods put up in sets for retail sale." As per GRI 3(b), classification is determined by the component, or components taken together, which confer on the set as a whole its essential character. The ceramic coasters clearly provide the essential character of this set.
In your ruling request you suggest classification of the Ceramic Coaster Set as 6912.00.5000, as ceramic household articles and toilet articles other than tableware and kitchenware. However, coasters are articles of tableware.
The applicable subheading for the Ceramic Coaster Set, item umber 27171213, will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware…other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other: Suitable for food or drink contact.” The general rate of duty will be 9.8 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 Nicole Sullivan at (646) 733-3028.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division