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NY L86539

August 11, 2005

CLA-2-69:RR:NC1:126: L86539


TARIFF NO.: 6911.10.8010

Ms. Joanne Harmon and Ms. Cheryl Santos
CVS Pharmacy
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of a porcelain serving bowl from China

Dear Ms. Harmon and Ms. Santos:

In your letter, dated July 18, 2005, you requested a tariff classification ruling regarding a serving bowl described as “Holly Large Star Bowl,” item number 325422.

A sample was submitted with your ruling request. This sample will be returned to you in accordance with your request.

In your letter you indicated that the article is “food safe” and can be used for serving. Your letter stated that the product consists of porcelain.

In a telephone conversation with this office you indicated that the article will be marketed at retail exclusively to individual consumers.

There are ten hand-painted holly berries with leaves on the outside of the bowl and six on the inside center of the bowl. You stated that the product will be marketed and sold during the Christmas season.

Although holly is a recognized symbol of Christmas, it is not a strong symbol. The use of the bowl at times other than Christmas would not be aberrant. Therefore, this product is not regarded as a festive article.

The applicable subheading for the porcelain serving bowl will be 6911.10.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of porcelain or china: tableware and kitchenware: other: other: other: other. The rate of duty will be 20.8 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 Jacob Bunin at 646-733-3027.


Robert B. Swierupski

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