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April 22, 1999

CLA-2-69:RR:NC:2:227 E80638


TARIFF NO.: 6912.00.4810

Mr. Troy Myers
Wal-Mart Stores, Inc.
702 Southwest 8th St.
Bentonville, AR 72716-8023

RE: The tariff classification of a salad bowl from China.

Dear Mr. Myers:

In your letter dated April 5, 1999, you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is a ceramic salad bowl, item number CH9035C, which measures approximately 5 1/2 inches in height by 10 inches in diameter. Its exterior features Santa and Christmas tree motifs in relief as well as star-like designs.

You state that this item is marketed and advertised during the Christmas holiday season and, therefore, should be classified under heading 9505, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles. However, since this is a functional bowl which does not represent a three-dimensional motif, consideration of classification under heading 9505, HTS, is precluded.

The applicable subheading for the ceramic salad bowl 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 or drink contact. The rate of duty will be 9.8 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 212-637-7073.


Robert B. Swierupski

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