CLA-2-69:OT:RR:NC:N4:428
Ms. Amy Morgan
Costco Wholesale Corporation
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of an Eco Coffee Cup from China.
Dear Ms. Morgan:
In your letter dated October 5, 2009, you requested a tariff classification ruling.
The merchandise under consideration is identified as the “Eco Coffee Cup – set of 3”, referred to as T322026. The item consists of a set of three porcelain coffee cups that are designed to resemble traditional paper coffee cups. Each cup in the set measures 3.4” x 3.4” x 5.4” and is made with a double wall construction to provide insulation for hot liquids. The double-wall feature does not create a vacuum. Each cup holds 12 ounces of beverage and comes with a reusable silicone lid and grip sleeve. The cup does not have a handle. A photograph of the Eco Coffee Cup was submitted with your request.
The applicable subheading for the Eco Coffee Cup will be 6911.10.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware and kitchenware: Other… Suitable for food or drink contact.” The rate of duty will be 20.8% 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/.
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.
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.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division