The tariff classification of a ceramic sponge holder from China.

N150317 March 17, 2011 CLA-2-69:OT:RR:NC:N4:428 CATEGORY: Classification TARIFF NO.: 6912.00.5000 Ms. Janet Pendris Hampton Direct, Inc. Williston, VT 05495 RE: The tariff classification of a ceramic sponge holder from China. Dear Ms. Pendris: In your letter dated February 10, 2011, you requested a tariff classification ruling. You have submitted a sample of a ceramic holder, item # 69570, that is in the shape of a whale with its mouth open. You state that this product can be used to hold sponges, soaps, scouring pads, watches, and jewelry. The holder measures 6.0” L by 4.0” W by 3.25” H. Your sample is being returned as requested. The applicable subheading for the ceramic sponge holder will be 6912.00.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Other.” The rate of duty will be 6% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 428 at (646) 733-3028. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division