CLA-2-69:OT:RR:NC:N4:428
Ms. Martha De Castro
Bed Bath & Beyond
650 Liberty Ave.
Union, NJ 07083
RE: The tariff classification of ceramic tableware from China.
Dear Ms. De Castro:
In your letter dated August 4, 2009, on behalf of Bed Bath and Beyond Procurement Co., Inc. you requested a tariff classification ruling.
The submitted samples consist of dolomite ceramic tableware as follows:
SKU 16581879 - Assortment of 2 dishes, valued at $1.26 per set, consists of a Star Shaped Hanukkah Dish which measures approximately 1 ½ inches in height with an open top diameter of 6 inches, and a Menorah Shaped Hanukkah Dish which measures approximately 1 ½ inches in height with an open top diameter of 5 ½ inches. Both dishes can be used to serve a variety of party snacks such as pretzels, nuts, or sweets.
SKU 16581895 - Hanukkah Oval Platter, valued at $3.33 per piece, measures approximately 16 inches long by 12 inches at its widest dimension. This serving platter can be used to serve a variety of appetizers and desserts.
SKU 16581909 - Hanukkah 3 Section Serving Tray, valued at $2.83 per piece, measures approximately 14 ½ inches long by 6 ¼ inches wide by 1 ½ inches in height. This serving tray can be used to serve a variety of appetizers and desserts.
Each item is hand painted with a colorful Menorah and the “Star of David”, with navy blue accents. Each item will be packaged and imported separately for retail sale.
You have inquired whether these products qualify for classification under 9817.95.01, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles classifiable in subheadings… 6911.10, 6912.00…, the foregoing meeting the descriptions set forth below: Utilitarian articles of a kind used in the home in the performance of specific religious or cultural ritual celebrations for religious or cultural holidays, or religious festive occasions, such as Seder plates, blessing cups, menorahs or kinaras”, at a Free rate of duty. According to the information presented in your inquiry, the ceramic tableware articles will be used to hold a variety of foods such as snacks, appetizers and desserts. However, the subject ceramic tableware is not of a kind of articles used in the performance of a specific religious or cultural ritual celebration. Therefore, subheading 9817.95.01, HTSUS, does not apply.
Your samples are being returned as requested.
The applicable subheading for SKU 16581879- Assortment of 2 dishes consisting of a Star Shaped Hanukkah Dish and a Menorah Shaped Hanukkah Dish, and SKU 16581909 - Hanukkah 3 Section Serving Tray, 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.
The applicable subheading for SKU 16581895 - Hanukkah Oval Platter, will be 6912.00.4500, 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… platters valued over $35 per dozen…” The rate of duty will be 4.5% 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