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NY H80744

June 5, 2001

CLA-2-69:RR:NC:2:227 H80744


TARIFF NO.: 6912.00.4810

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a rolling pin with holder set from China.

Dear Mr. Hoffacker:

In your letter dated May 14, 2001, on behalf of The Pfaltzgraff Company, you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is a rolling pin with holder in the Naturewood pattern (item number 045-255-00). The rolling pin, measuring approximately 19 inches long, is composed of a ceramic (non-porcelain) body with two wooden handles. There is a wooden holder, measuring about 14 inches long, that has an arch-shaped body with two small curved-shaped arms. These arms, each affixed near the bottom end of its frontal section, are designed to hold the handles of the rolling pin. This merchandise is stated to be retail packed at the time of importation for the purpose of being sold as a set.

You claim, based on the information submitted, that this merchandise being “available in specified sets” should be classified under subheading 6912.00.3950, Harmonized Tariff schedule of the United States (HTS), which provides for ceramic household tablewareother than of porcelain or china: available in specified sets, in a pattern for which the aggregate value of the articles listed in additional U.S. note 6 (b) of Chapter 69 is over $38, other. However, it has been determined that to be “available in specified sets” the articles listed in additional U.S. note 6 (b) must be imported merchandise which is sold or offered for sale and not domestically produced articles as in the instant case.

Further, you suggest that this set may be considered more decorative than functional and, therefore, would be classified under subheading 6913.90.5000, HTS, which provides for other ornamental ceramic articles, other than of porcelain or china, other. However, since the decorated rolling pin with holder serves a useful purpose no less efficiently than its plainer counterparts, it is not considered to be principally designed as a decorative article.

The applicable subheading for the rolling pin with holder set will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware, kitchenwareother than of porcelain or china: other, 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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