CLA-2-69:RR:NC:1:126 L80880
Mr. Craig VerPault
CVS/Pharmacy
1 CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a ceramic plate from China
Dear Mr. VerPault:
In your letter dated November 9, 2004, you requested a tariff classification ruling. A representative sample of the item you wish to import was submitted with your ruling request. Sample is being returned as requested.
The submitted sample, CVS item number 306235, is a round-shaped, ceramic (dolomite) plate measuring approximately six inches in diameter and one inch in height. The raised rim of the plate is decorated with a green and yellow border and white flowers on a light blue background. The center of the plate, which measures approximately four inches in diameter, is white.
Although you describe this product as a candle plate, it is a type of article that can be used to hold a variety of items.
The applicable subheading for the ceramic (dolomite) plate will be 6912.00.4890, 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. 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