The tariff classification of a ceramic place card with dry-erase marker from China

NY L81350 December 23, 2004 CLA-2-68:RR:NC1:126: L81350 CATEGORY: Classification TARIFF NO.: 6912.00.48 Ms. Kristin Bowen Placetile Designs 1123 Zonolite Road Studio 7B Atlanta, GA 30306 RE: The tariff classification of a ceramic place card with dry-erase marker from China Dear Ms. Bowen: In your letter, dated November 8, 2004, you requested a tariff classification ruling regarding a ceramic (dolomite) place card with a dry-erase marker. A sample of the ceramic article was submitted with your ruling request. This sample will be returned to you in accordance with your request. In a conversation with this office you indicated that the ceramic place card will be imported with the dry-erase marker packed together ready for retail sale as a set. The essential character of the set is imparted by the ceramic article. You indicated that the product is a table/kitchen article. The ceramic place cards will be placed on the table before a dinner party or a large event such as a wedding. Using the dry-erase marker, one can write the names of the guests on the ceramic place cards. The applicable subheading for the ceramic (dolomite) place card with dry-erase marker will be 6912.00.48, Harmonized Tariff Schedule of the United States (HTS), 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. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division