NY 814797

CLA-2-69:R:N4:227 814797

Ms. Lynn O'Beirn
Four Star International Trading Co.
3330 East 79th Street
Cleveland, OH 44127

RE: The tariff classification of a porcelain soap dish from China and Taiwan.

Dear Ms. O'Beirn:

In your letter dated August 28, 1995, you requested a tariff classification ruling.

The sample submitted consists of an oval-shape porcelain soap dish which measures approximately 5 1/2 inches in length by 4 inches in width by 1 1/2 inches in depth. Its exterior surface is stated to be covered with cotton fabric that is lacquered.

The applicable subheading for the porcelain soap dish will be 6911.90.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for porcelain toilet articles. The rate of duty will be 8.3 percent ad valorem.

Subheading 6911.90.0010, HTS, does not fall within any textile category designation, and, therefore, this merchandise is not subject to any quota or visa restrictions based upon international textile trade agreements.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling letter 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 George Kalkines at 212-466-5794.


Sincerely,

Roger J. Silvestri
Director,
National Commodity
Specialist Division