The tariff classification of wooden pet stands with ceramic bowls from China

NY H81988 June 8, 2001 CLA-2-69:RR:NC:2:227 H81988 CATEGORY: Classification TARIFF NO.: 6912.00.5000 Ms. Pilar Dorfman E. Bessler & Company P.O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of wooden pet stands with ceramic bowls from China Dear Ms. Dorfman: In your letter dated May 16, 2001, on behalf of LTD Commodities, Inc., you requested a tariff classification ruling. The sample is being returned as requested. The articles at issue, item # 72686 DOG and item # 72687 CAT, are wood stands with cutouts to hold two ceramic bowls, that measure 3 inches high by 5.75 inches in diameter, used to feed a pet. The wood stand for item # 72686 measures 11.365 inches high by 15 inches long by 7 inches wide and is hand-painted in the image of a dog. The stand has a removable collar with a dog bone. The wood stand for item # 72687 measures 13 inches high by 15 inches long by 6.75 inches wide and is hand-painted in the image of a cat. The stand has a removable collar with gold bells. The ceramic pet bowls impart the essential character of the articles. The articles are not subject to quota. The applicable subheading for the wooden pet stands with ceramic bowls, item # 72686 DOG and item # 72687 CAT, will be 6912.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic household articles, other than of porcelain or china. The duty rate 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 George Kalkines at 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division