The tariff classification of a ceramic (dolomite) article in the shape of a martini glass from China

NY L84256 May 13, 2005 CLA-2-69:RR:NC1:126: L84256 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a ceramic (dolomite) article in the shape of a martini glass from China Dear Mr. Stinson: In your letter, dated April 12, 2005, you requested a tariff classification ruling regarding a ceramic (dolomite) article, item # 941378 (MS-4316-1). A sample of the item was submitted with your ruling request. In accordance with your request, this sample will be returned to you. The product is designed in the shape of a martini glass. It is described as a “martini glass shaped dip bowl.” The diameter of the opening of the article is approximately 4.25 inches; its depth is approximately three inches. In a telephone conversation with this office you indicated that this product will be sold at retail to individual consumers. In your letter you stated your opinion that the item should be classified in subheading 6912.00.41, Harmonized Tariff Schedule of the United States (HTS). This provision covers ceramic “steins with permanently attached pewter lids; candy boxes, decanters, punch bowls, pretzel dishes, tidbit dishes, tiered servers, bonbon dishes, egg cups, spoons and spoon rests, oil and vinegar sets, tumblers, and salt and pepper shaker sets.” However, the ceramic product in the shape of a martini glass at issue in your ruling request does not conform to the descriptions of any of the products mentioned in subheading 6912.00.41. Therefore, this item is not classifiable in subheading 6912.00.41. The applicable subheading for the ceramic (dolomite) article in the shape of a martini glass will be 6912.00.4810, 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