The tariff classification of a ceramic soap dish with metal stand from Taiwan.

NY J84033 May 30, 2003 CLA-2-69:RR:NC:2:227 J84033 CATEGORY: Classification TARIFF NO.: 6912.00.5000 Mr. Joel G. McClure Restoration Hardware, Inc. 2391 West Winton Avenue Hayward, CA 94545 RE: The tariff classification of a ceramic soap dish with metal stand from Taiwan. Dear Mr. McClure: In your letter dated May 2, 2003, you requested a tariff classification ruling. The submitted sample is an oblong-shaped ceramic (stoneware) soap dish with a fitted nickel-plated brass stand, style number 2335-0002, that measures approximately 6 ½ inches long by 2 inches high. The applicable subheading for this ceramic soap dish with metal stand will be 6912.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic household articles and toilet articles, other than of porcelain or china, other. The rate of duty 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 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division