CLA-2-82:RR:E:NC:N1:118
Mr. Dennis Alan Morse
BDP International
2727 Walker Ave., NW
Grand Rapids, MI 49544
RE: The tariff classification of a 32 piece dinner set from China.
Dear Mr. Morse:
In your letter dated August 21, 2007, on behalf of Meijer Distribution, you requested a tariff classification ruling.
You have described the merchandise as a 32 piece dinner set. The set will be packaged for retail sale and is said to contain the following items upon importation:
4-ceramic dinner plates
4-ceramic salad plates
4-ceramic soup bowls
4-ceramic mugs
4-stainless steel forks with plastic handles
4-stainless steel spoons with plastic handles
4-stainless steel knives with plastic handles
4-glass tumblers
The applicable subheading for the 32 piece dinner set will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: other sets of assorted articles. The set will be dutiable at the rate of duty applicable to that article in the set subject to the highest rate of duty. Since the rate of the glass tumblers (28.5% ad valorem) is the highest, it will apply to the whole set. The complete tariff classification for the set will be 8215.20.0000 / 7013.37.1000.
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 Kathy Campanelli at 646-733-3021.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division