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NY L85236

June 17, 2005

CLA-2-69:RR:NC:1:126 L85236


TARIFF NO.: 6912.00.5000

Ms. Yolanda S. Massey
Michaels Stores, Inc.
8000 Bent Branch Drive
Irving, Texas 75063

RE: The tariff classification of a ceramic pet bowl kit from China

Dear Ms. Massey:

In your letter dated May 25, 2005, you requested a tariff classification ruling. A representative sample of the item you wish to import was submitted with your ruling request.

The submitted sample, “My Pet’s Bowl” – item number 4777, is a kit consisting of one 7” ceramic (non-porcelain) bowl, eight non-toxic pots of paint, one paint brush, two tin heart-shaped “Best Friend” charms, design stencils and an instruction booklet, all packed together for retail sale.

The premise of the kit is for children to decorate with paint the exterior surface of the pet bowl with their own designs.

The kit is a “set” for tariff classification purposes with the essential character imparted by the ceramic pet bowl.

The applicable subheading for the ceramic pet bowl will be 6912.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: other. The rate of duty will be 6 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 Jacob Bunin at 646-733-3027.


Robert B. Swierupski

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