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NY 811324

CLA-2-69:S:N:N3:227 811324


TARIFF NO.: 6912.00.5000

Ms. Jacqueline A. Bonace
Blair Corporation
220 Hickory Street
Warren, PA 16366-0001

RE: The tariff classification of a ceramic soap dish and brush holder set from Taiwan.

Dear Ms. Bonace:

In your letter dated June 5, 1995, you requested a tariff classification ruling. Samples are being returned as requested.

The samples submitted consist of the following ceramic household articles:
a) a glazed ceramic cow soap dish, item number 653801, which measures approximately 4 1/8 inches high by 6 1/4 inches long. It depicts a soap dish in the shape of an old fashioned footed tub with a whimsical cow-like figurine and bubbles inside the tub;
b) a cow brush holder set, item number 653802, which consists of a glazed ceramic hollow cow-shape brush holder which measures about 8 3/4 inches high by 5 3/4 inches wide and possesses an open back to accommodate a 15 inch long brush with nylon bristles and a white plastic handle. It is noted that the essential character of the article is imparted by the brush holder.

The applicable subheading for the ceramic cow soap dish, item number 653801, and the ceramic cow brush holder set, item number 653802, will be 6912.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles of ceramic, other than of porcelain or china. The rate of duty will be 6.8 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

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