The tariff classification of ceramic pedestal cake plates from China.

NY F81508 January 21, 2000 CLA-2-69:RR:NC:2:227 F81508 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Ms. Tara Thobe Bath & Body Works Three Limited Parkway Columbus, OH 43230 RE: The tariff classification of ceramic pedestal cake plates from China. Dear Ms. Thobe: In your letter dated December 29, 1999, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a ceramic pedestal cake plate, style number 12496, that measures approximately 15 cm in height by 26 ½ cm in diameter. You propose that the subject merchandise is properly classified under subheading 6912.00.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware…other than of porcelain or china…plates not over 22.9 cm in maximum diameter and valued over $6 per dozen; and plates over 22.9 but not over 27.9 cm in maximum diameter and valued over $8.50 per dozen. However, since these plates are not of the same class or kind of merchandise as the above-enumerated ceramic plates, consideration of classification under subheading 6912.00.4500, HTS, is precluded. The applicable subheading for these ceramic pedestal cake plates will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware…other 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division