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March 24, 1999

CLA-2-69:RR:NC:2:227 D89430


TARIFF NO.: 6911.10.8090; 7323.93.0080

Mr. Wick Campbell
ETB Corporation
4942 Aviation Parkway, Suite A
Atlanta, GA 30349

RE: The tariff classification of ice cream holders from China.

Dear Mr. Campbell:

In your letter dated March 11, 1999, you requested a tariff classification ruling.

The merchandise in question is ice cream holders. The holders are available in glass, porcelain and stainless steel. A sample of each was submitted. Unfortunately the glass and the porcelain holders were broken in transit. We were able to reconstuct the porcelain holder to determine its size and shape but not the glass holder. The porcelain holder measures approximately 6 inches in height and 7.375 inches in diameter and the stainless steel holder measures approximately 6.75 inches in height and 6 inches in diameter.

The ice cream holders are designed to maintain the temperature of ice cream in the carton. They are designed only to hold the ice cream while in the carton and not to come into direct contact with the ice cream. We are returning the broken porcelain and stainless steel holders as you requested but had to discard the shattered glass holder.

The applicable subheading for the porcelain ice cream holder will be 6911.10.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for other household tableware and kitchenware porcelain or china, other. The duty rate will be 23.4 percent ad valorem.

The applicable subheading for the stainless steel ice cream holder will be 7323.93.0080, HTS, which provides for table, kitchen or other household articles, of iron or steel, other, of stainless steel. The duty rate will be 12 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the glass ice cream holder. Your request for a classification ruling should include a well packed sample, if possible, or a photograph of the item plus the height and depth of the glass holder. In addition, please give the unit value at which the glass holder is sold by the foreign firm to the American firm.

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.


Robert B. Swierupski

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