CLA-2-69:OT:RR:NC:N4:428
Mr. James C. Alberdi
A.J. Arango, Inc.
1516 E. 8th Avenue
Tampa, FL 33605
RE: The tariff classification of porcelain tableware sets from China.
Dear Mr. Alberdi:
In your letter received by us on July 15, 2009, you requested a tariff classification ruling.
The merchandise under consideration is porcelain tableware sets as follows:
TOSCA is a 20 piece black porcelain tea and dinner set, in a coupe square shape, consisting of the following items packaged together for retail sale:
4 breakfast cups, valued at $0.56 each
4 saucers, valued at $0.39 each
4 side plates, each measuring 8”/20.5 cm (diagonal) and valued at $0.60
4 soup plates, each measuring 9”/23 cm (diagonal) and valued at $0.59
4 dinner plates, each measuring 10.5”/26.5 cm (diagonal) and valued at $0.66
VALERIA is a 20 piece white porcelain tea and dinner set, in a square shape, consisting of the following items packaged together for retail sale:
4 breakfast cups, valued at $0.90 each
4 saucers, valued at $0.70 each
4 side plates, each measuring 9.45”/24 cm (diagonal)and valued at $1.05
4 soup plates, each measuring 9.45”/24 cm (diagonal) and valued at $1.10
4 dinner plates, each measuring 12”/30 cm (diagonal) and valued at $1.17
You state that the tea and dinner sets are not for restaurant use.
The applicable subheading for the 20 piece porcelain tea and dinner sets, TOSCA and VALERIA, will be 6911.10.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and toilet articles, of porcelain or china: 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