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NY C87033

May 13, 1998

CLA-2-69:RR:NC:2:227 C87033


TARIFF NO.: 6912.00.4500

Mr. Jim Harrison
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of a ceramic chip and dip set from China.

Dear Mr. Harrison:

In your letter dated April 14, 1998, you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is The Clay Art chip and dip set which consists of the following ceramic articles:
a) a chip platter of earthenware which measures approximately 16 3/4 inches long by 12 3/4 inches at its widest dimension and 1 3/4 inches deep. It possesses a decorative rim of zigzag, dot and pepper- shape motifs. It is stated to be valued at $7.90 each.
b) a pepper-shape dip dish which measures about 9 inches long and 1 1/4 inches deep. It is designed to be inserted into a shape-to-form setting situated at the end portion of the platter.

It has been determined that the essential character of this set is imparted by the platter.

The applicable subheading for the ceramic chip and dip set will be 6912.00.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...other than of porcelain or china...platters or chop dishes valued over $35 per dozen. The rate of duty will be 4.5 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 212-466-5794.


Robert B. Swierupski

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