CLA-2-69:RR:NC:GI: 227 A87295

Mr. W.H. Campbell

William H. Campbell Company

911 Western Avenue

Seattle, WA 98104

RE: The tariff classification of a ceramic scouring pad holder with pad from Taiwan.

Dear Mr. Campbell:

In your letter dated August 29, 1996, on behalf of Progressive International Corporation, you requested a tariff classification ruling.

The sample submitted is a ceramic frog-shape scouring pad

holder, measuring about 4 inches high by 4 inches wide, which contains a plastic scouring pad. It is stated to be used in the kitchen area for cleaning such items as pots and pans. It is noted that the essential character of this merchandise is imparted by the ceramic holder.

The applicable subheading for the ceramic scouring pad holder with pad will be 6912.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic household articles, other than of porcelain or china. The rate of duty will be 6.6 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 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