CLA-2-46:S:N:N8:230 802810
Ms. Marilyn Buckley
Fritz Companies, Inc.
550-3 Eccles Avenue
So. San Francisco, CA 94080
RE: The tariff classification of a bamboo watermelon basket and
a ceramic mug from China
Dear Ms. Buckley:
In a letter from your office dated September 26, 1994, a
tariff classification ruling was requested on behalf of the
importer, Institutional Financing Services.
The ruling was requested on two products, a basket and a
mug. Samples of the products were submitted which will be
returned to your office. The basket is a small oblong shaped
painted container resembling a slice of watermelon. It is made
of interwoven thin strips of bamboo and has a handle. The mug is
a 3-1/2 inch high white coffee cup which is painted on the
outside with various flowers.
The applicable subheading for the basket will be
4602.10.1100, Harmonized Tariff Schedule of the United States
(HTSUS), which provides for other baskets and bags, whether or
not lined, of bamboo. The rate of duty will be 10 percent ad
valorem.
Based on a cursory examination the ceramic mug submitted
appears to be of porcelain or china. Subheading 6912.00.4400,
HTSUS, the provision for ceramic mugs not of porcelain or china,
as suggested by your office, would not apply.
The applicable subheading for the ceramic mug of porcelain
or china will be 6911.10.4500, HTSUS, which provides for ceramic
household mugs of porcelain or china. The rate of duty will be
17.5 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport