CLA-2-69:RR:NC:2:227 G88067
Ms. Mary Van der Vieren
Wal-Mart Stores, Inc.
Direct Imports – 0410
702 Southwest 8th Street
Bentonville, AR 72716-0410
RE: The tariff classification of a ceramic Halloween chip and dip dish from China.
Dear Ms. Van der Vieren:
In your letter dated March 2, 2001, you requested a tariff classification ruling. Sample is being returned as requested.
The sample submitted is a ceramic Halloween chip and dip dish, stock number 662539, that measures approximately 12 ½ inches long by 10 ½ inches at its widest dimension. It has an orange and green colored top surface with incised blackened features of a jack-o’-lantern as well as top and bottom areas shaped in the form of leaves. Further, the top portion has leaves that are shaped to form a separate compartment for containing the dip.
Since this dish is not a three-dimensional representation of an accepted symbol for Halloween, it is not considered to be a festive article for tariff purposes.
The applicable subheading for this ceramic chip and dip dish will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware and kitchenware…other than of porcelain or china: other, suitable for food or drink contact. The rate of duty will be 9.8 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 212-637-7073.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division