United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1996 NY Rulings > NY 808634 - NY 809848 > NY 809306

Previous Ruling Next Ruling
NY 809306

CLA-2-69:S:N:N3:227 809306


TARIFF NO.: 6912.00.4810

Mr. William H. Sawyer
Ames Department Stores, Inc.
2418 Main Street
Rocky Hill, CT 06067-0801

RE: The tariff classification of a ceramic tableware set from Taiwan.

Dear Mr. Sawyer:

In your letter dated April 11, 1995, you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is the "Bunny Towne Egg Dish with Salt and Pepper Shakers," item number 14510170, which consists of a ceramic dish measuring 9 inches in diameter and possessing 10 inserts around the plate for the placement of eggs. It also features, at its midsection, small salt and pepper shakers in the form of chicken-like figures that are designed to be set on this dish.

Since there is no one individual component that imparts the essential character of the set, the subject merchandise, in noting the Explanatory Notes to the General Rules for the Interpretation of the Harmonized system, GRI 3(c), is classifiable under the subheading which occurs last in numerical order among those which equally merit consideration.

The applicable subheading for the ceramic "Bunny Towne Egg Dish with Salt and Pepper Shakers," item number 14510170, will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...other than of porcelain or china...suitable for food and drink contact. The rate of duty will be 11.2 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.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: