CLA-2-69:RR:NC:1:128
Ms. Michelle Dias
Princess House, Inc.
470 Myles Standish Boulevard
Taunton, MA 02780
RE: The tariff classification of ceramic condiment bowls from China.
Dear Ms. Dias:
In your letter dated February 5, 2007, you requested a tariff classification ruling.
The subject merchandise, identified as Item #1386 Pavillion Condiment Bowls, consists of a set of two identical bowls. The bowls are ceramic and measure 2 ½ inches in height by 3 ½ inches in diameter. You indicate in your letter that the bowls are made of white stoneware with a teal colored glaze. A representative sample of the product was submitted with your request.
You state in your letter that the bowls will be marketed to consumers.
You suggest that the ceramic condiment bowls should be classified under subheading 6912.00.4100, 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: Steins with permanently attached pewter lids; candy boxes, decanters, punch bowls, pretzel dishes, tidbit dishes, tiered servers, bonbon dishes, egg cups, spoons and spoon rests, oil and vinegar sets, tumblers and salt and pepper shaker sets.” However, since the condiment bowls are not among the items listed in this subheading, consideration of classification under 6912.00.4100, HTSUS is precluded.
The applicable subheading for the ceramic condiment bowls will be 6912.00.4810, 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: Other, Suitable for food or drink contact.” The rate of duty will be 9.8% 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Sharon Chung at 646-733-3028.
Ceramic table/kitchenware may be subject to certain requirements under the regulations administered by the Food and Drug Administration (FDA). If you have any questions regarding these requirements, you may contact the FDA at: Food and Drug Administration Division of Import Operations and Policy 5600 Fishers Lane Rockville, Maryland 20857 Telephone: 1-888-463-6332.
Certain ceramic table and kitchen articles may be subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the FDA. Information on the Bioterrorism Act can be obtained by calling the FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division