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July 20, 1999

CLA-2-69:RR:NC:2:227 E83277


TARIFF NO.: 6912.00.4810

Ms. Paula M. Connelly
Middleton & Shrull
44 Mall Road, Suite 208
Burlington, MA 01803-4530

RE: The tariff classification of a ramekin dish from China. Dear Ms. Connelly:

In your letter dated June 4, 1999, you requested a tariff classification ruling.

The sample submitted is a round shaped ceramic ramekin dish, item 74144, which measures approximately 3 1/2 inches in diameter by 1 1/2 inches in height.

You claim that this item should be classified under subheading 6912.00.4100, HTS, the provision for ceramic tidbit dishes, on the basis that the dish could be used to hold and serve tidbits such as candy, pretzels, nuts, etc. However, since ramekin dishes are principally used as indivdual baking and serving dishes, classification under the subheading you suggest is precluded.

The applicable subheading for the ceramic ramekin dishes, item 74144, will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware and kitchenware...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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