CLA-2-69:RR:NC:2:227 C89332
Ms. Lori Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of ceramic tiered servers from China.
Dear Ms. Aldinger:
In your letter dated June 19, 1998, you requested a tariff classification
ruling.
The sample submitted, known as the 3-Tier House Shape Condiment Server
(item number 986982), is a composite good that consists of a three-tiered
house-shaped metal holder containing ceramic bowls with removable lids. This
holder measures approximately 14 inches in height and possesses three hoop-like
compartments that are situated in a vertical manner. Each compartment is
designed to hold a ceramic bowl, for serving purposes, which measures about 3
inches high by 4 inches at the top diameter. The lids of these bowls depict in
relief an assortment of candies and the like. It is stated that these bowls are
designed to contain such food items as condiments, candies and jellies. The
essential character of the article is imparted by the ceramic bowls.
The applicable subheading for this ceramic tiered server will be
6912.00.4100, Harmonized Tariff Schedule of the United States (HTS), which
provides for other ceramic tableware...other than of porcelain or china...tiered
servers. The rate of duty will be 4.2 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