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NY 802810

October 27, 1994

CLA-2-46:S:N:N8:230 802810


TARIFF NO.: 4602.10.1100; 6911.10.4500

Ms. Marilyn Buckley
Fritz Companies, Inc.
550-3 Eccles Avenue
So. San Francisco, CA 94080

RE: The tariff classification of a bamboo watermelon basket and a ceramic mug from China

Dear Ms. Buckley:

In a letter from your office dated September 26, 1994, a tariff classification ruling was requested on behalf of the importer, Institutional Financing Services.

The ruling was requested on two products, a basket and a mug. Samples of the products were submitted which will be returned to your office. The basket is a small oblong shaped painted container resembling a slice of watermelon. It is made of interwoven thin strips of bamboo and has a handle. The mug is a 3-1/2 inch high white coffee cup which is painted on the outside with various flowers.

The applicable subheading for the basket will be 4602.10.1100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other baskets and bags, whether or not lined, of bamboo. The rate of duty will be 10 percent ad valorem.

Based on a cursory examination the ceramic mug submitted appears to be of porcelain or china. Subheading 6912.00.4400, HTSUS, the provision for ceramic mugs not of porcelain or china, as suggested by your office, would not apply.

The applicable subheading for the ceramic mug of porcelain or china will be 6911.10.4500, HTSUS, which provides for ceramic household mugs of porcelain or china. The rate of duty will be 17.5 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


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