CLA-2-70:OT:RR:NC:N4:426
Mr. Troy Crago-Edwards
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderale, FL 33301
RE: The tariff classification of glass plates on an iron stand and ceramic plates on an iron stand from China
Dear Mr. Crago-Edwards:
In your letter dated February 22, 2010, you requested a tariff classification ruling regarding glass plates on an
iron buffet stand (item # A029EA01069) and ceramic plates on an iron buffet stand (item # A029EA01070).
The information provided with your ruling request indicates that the value of each glass plate in item number A029EA01069 is not over three dollars.
The overall size of item A029EA01069 (glass plates on iron stand) is fourteen inches by fourteen inches by 23.25 inches. Each glass plate measures twelve inches in diameter.
According to the information submitted with your ruling request, the glass plates in item A029EA01069 are suitable for food contact and are not specially tempered. The glass plates and iron stand will be packaged together ready for retail sale in their imported condition.
The information provided with your ruling request indicates that the ceramic plates in item A029EA01070 are valued over $8.50 per dozen.
The overall size of item number A029EA01070 (ceramic plates on iron stand) is 14.5 inches by 12.5 inches by 22.5 inches. Each ceramic plate measures ten inches in diameter.
According to the information submitted with your ruling request, the ceramic plates in item A029EA01070 are suitable for food contact. The ceramic plates and iron stand will be packaged together ready for retail sale in their imported condition.
The applicable subheading for the glass plates on an iron buffet stand (item number A029EA01069) will be 7013.49.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glassware… of a kind used for table…or kitchen purposes other than that of glass-ceramics: other: other: valued not over three dollars each. The rate of duty will be 22.5 percent ad valorem.
The applicable subheading for the ceramic plates on an iron buffet stand, (item number A029EA01070) will be 6912.00.4500, HTSUS, which provides for ceramic tableware, kitchenware… other than of porcelain or china: tableware and kitchenware… other… plates over 22.9 but not over 27.9 cm in maximum diameter and valued over $8.50 per dozen. The rate of duty will be 4.5% ad valorem.
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.
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/.
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 Jacob Bunin at 646-733-3027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division