CLA-2-69:OT:RR:NC:N4:428
Ms. Tammie Oliver
Kohl’s Department Stores
N56 W 17000 Ridgewood Drive
Menomonee Falls, WI 53051
RE: The tariff classification of a ceramic oatmeal bowl and a ceramic cereal bowl from China.
Dear Ms. Oliver:
In your letter dated August 24, 2009, you requested a tariff classification ruling.
The submitted samples are two styles of ceramic seashell-shaped bowls.
Item 10SDS0916B is a ceramic oatmeal bowl measuring approximately 2 ½”H x 5 ½”W x 4½”D. You state that the approximate cost will be $1.42.
Item 10SDS03A is a ceramic cereal bowl measuring approximately 3 ¼”H x 6 ¾”W x 6 ½”D. You state that the approximate cost will be $1.37.
Based on the information provided, the bowls are part of the Seaside dinnerware collection. Research on your company’s website reveals that the bowls are identical to an oatmeal bowl and a cereal bowl that are part of a different beach-themed dinnerware collection, which are marketed and offered for sale as an oatmeal bowl and a cereal bowl.
Your samples are being returned as requested.
The applicable subheading for the Item 10SDS0916B, the ceramic oatmeal bowl, and Item 10SDS03A, the ceramic cereal bowl, will be 6912.00.4500, 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…oatmeals and cereals valued over $6 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