CLA-2-69:OT:RR:NC:N4:422
Ms. Michelle R. Dias
Princess House, Inc.
20 Cabot Boulevard, Ste 105
Mansfield, MA 02048
RE: The tariff classification of a ceramic platter from China
Dear Ms. Dias:
In your letter dated December 19, 2022, you requested a tariff classification ruling. A photograph of the item was submitted along with your request.
The merchandise is referred to as a “Holiday Platter.” It is a square-shaped serving platter made of white stoneware ceramic. It measures approximately 18.5 inches long by 11.8 inches wide. The platter’s interior is decorated with a decal featuring images of red holly berries, pine cones, red ribbons and green leaves. The item will be used to hold and serve a variety of food. You have indicated to this office that the platters are valued over $35 per dozen.
The applicable subheading for the “Holiday Platter” will be 6912.00.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: platters or chop dishes valued over $35 per dozen.” The rate of duty will be 4.5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
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 Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division