The tariff classification of a ceramic food basket from China.

NY F84824 April 18, 2000 CLA-2-69:RR:NC:2:227 F84824 CATEGORY: Classification TARIFF NO.: 6912.00.48 Ms. Tara Thobe Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a ceramic food basket from China. Dear Ms. Thobe: In your letter dated March 23, 2000, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a bowl-shaped ceramic food basket, style number 21578, that measures approximately 5 inches in height with an open top diameter of 8 ½ inches. It features a metal/plastic looped carrying handle that is affixed to the top portion of each side. It also possesses a ghost-like motif on its exterior. You suggest that this item may be classified under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HS), which provides for festive, carnival or other entertainment articles…other, other. However, since this article serves the purpose of a functional food basket, it must depict a recognized festive motif in a three-dimensional representation to be considered for classification under subheading 9505.90.6000, HTS. The applicable subheading for this ceramic food basket will be 6912.00.48, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware and kitchenware…other than of porcelain or china: other. 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