CLA-2-69:RR:NC:1:126 L81349

Ms. Kristin Bowen
PlaceTile Designs, LLC
1123 Zonolite Road
Studio 7B
Atlanta, GA 30306

RE: The tariff classification of a ceramic napkin ring from China

Dear Ms. Bowen:

In your letter dated November 8, 2004, you requested a tariff classification ruling. A representative sample of the item you wish to import was submitted with your ruling request.

The submitted sample is a ceramic (dolomite) napkin/serviette ring that measures approximately two inches in height and one and one half inches in diameter. The article features a coral color seashell design on its exterior surface.

You indicated in your letter that this product will be used to hold a napkin.

The applicable subheading for the ceramic napkin ring will be 6912.00.4600, 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: serviette rings. 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