CLA-2-69:RR:NC:2:227 C81728
Mr. Philip M. Stamm
225 Broadway, Suite 2400
New York, NY 10007-3001
RE: The tariff classification of a ceramic water bowl from Canada.
Dear Mr. Stamm:
In your letter dated November 7, 1997, you requested a tariff classification ruling.
The merchandise is a ceramic 3.5 gallon water closet bowl. By telephone conversation with this office on November 17, 1997, you indicated that the subject article is of porcelain.
Presently, there is no Customs regulation restricting the importation of a ceramic 3.5 gallon water closet bowl into the United States from Canada.
The applicable subheading for this ceramic water closet bowl will be 6910.10.00, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic water closet bowls of porcelain. The rate of duty will be 6.4 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 George Kalkines at 212-466-5794.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division