The tariff classification of a ceramic pasta set from Portugal

NY R02501 September 19, 2005 CLA-2-69:RR:NC1:126: R02501 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Ms. Helen Cattaneo Amazon.com 705 5th Avenue S Seattle, WA 98104 RE: The tariff classification of a ceramic pasta set from Portugal Dear Ms. Cattaneo: In your letter, dated August 29, 2005, you requested a tariff classification ruling regarding a ceramic “Tomato” pasta set. You indicated that this merchandise will include one 32.5 cm server bowl and four 23.5 cm pasta bowls. A tomato design will be painted on each of these articles. In your letter you stated that these articles will be made of earthenware ceramics. You stated that this merchandise will principally be sold to and used by individual consumers. These table/kitchen articles will primarily be used in the home when pasta is served. The applicable subheading for the set consisting of a server bowl and four pasta bowls of earthenware ceramics will be 6912.00.4810, 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