The tariff classification of a ceramic (dolomite) storage article in the shape of a pumpkin from China

NY L84726 May 26, 2005 CLA-2-69:RR:NC1:126: L84726 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Ms. Sara May Dan Dee International, Ltd. 7282 123rd Circle North Largo, FL 33773 RE: The tariff classification of a ceramic (dolomite) storage article in the shape of a pumpkin from China Dear Ms. May: In your letter, dated May 5, 2005, you requested a tariff classification ruling regarding a ceramic article. 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 pumpkin. It is a storage article capable of holding food material on the table or in the kitchen. The article is approximately seven and a quarter inches tall. The diameter of the opening is approximately four inches. In your letter, you state that the item consists of dolomite ceramics. The letter indicates 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 form of the ceramic article at issue in your ruling request does not conform to the forms of any of the products mentioned in subheading 6912.00.41. The product at issue in your ruling request simply has the form of a general purpose storage article for food. Therefore, this item is not classifiable in subheading 6912.00.41. The applicable subheading for the ceramic (dolomite) storage article in the shape of a pumpkin 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