CLA-2-69:OT:RR:NC:N4:428
Ms. Miranda Zhou
Hampton Direct
291 Hurricane Lane
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of ceramic place cards from Taiwan.
Dear Ms. Zhou:
In your letter dated February 28, 2012, you requested a tariff classification ruling.
The merchandise under consideration is described as the Set/6 Porcelain Place Cards, item number 40106-SCX. A sample was submitted with your ruling request and was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis had been completed.
The place cards are rectangular in shape and measure approximately 2.25 inches long by .75 inches wide by 1.25 inches high. They may each be placed at a table place setting during a party, with the name of the guest written on the place card with a dry erase marker. Alternatively, the place cards may be used to identify different dishes on the table. Afterwards, the labels are wiped off with water, and the place card reused.
Although these place cards are referred to as “porcelain,” you state in your ruling request that they are made of dolomite. Analysis by the Customs and Border Protection Laboratory has determined that the place cards are made of earthenware ceramic.
The applicable subheading for the Set/6 Place Cards, item number 40106-SCX, will be 6912.00.4890, 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: Other.” 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