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NY M84018

June 27, 2006

CLA-2-69:RR:NC:1:126 M84018


TARIFF NO.: 6912.00.48

Mr. Jeffrey E. Berman
Chesta Co., Inc.
145 West Columbus Street
Pickerington, OH 43147

RE: The tariff classification of two ceramic table/kitchen products from China

Dear Mr. Berman:

In your letter dated May 30, 2006, on behalf of your client The Millstone Group, you requested a tariff classification ruling. Representative samples were submitted with your ruling request.

The submitted sample, designated in your letter as item number RP, is a ceramic (dolomite) rolling pin with two wooden handles, measuring approximately 19 inches in length. You stated in your letter that the rolling pin could be imported in a solid color, hand painted or a decal.

The submitted sample, designated in your letter as item number RCH, is a ceramic (dolomite) recipe cardholder. The holder is in the shape of a miniature rolling pin with a flat bottom. The top portion of the holder has a four-inch slit which is designed to contain recipe cards. The overall measurements are approximately five inches in length by one inch in height. You stated in your letter that all decorative designs are placed on the ceramic recipe cardholder prior to being fired. You further stated that 24 (3” x 5”) recipe cards are packaged with the recipe card- holder.

For tariff classification purposes, this product will be regarded as a "composite good" whose essential character is imparted by the ceramic recipe holder, which performs the function of holding the recipes.

You stated that each product will principally be sold to and used by individual consumers. These table/kitchen articles will primarily be used in the home. The applicable subheading for the ceramic rolling pin and the ceramic recipe cardholder with recipe cards will be 6912.00.48, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: tableware and kitchenware: other: other: other: other. The rate of duty will be 9.8 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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