CLA-2-69:OT:RR:NC:N4:428
Ms. Janet Pendris
Hampton Direct
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of ceramic fondue mug sets from China.
Correction to Ruling Number NY N114615
Dear Ms. Pendris:
This replaces Ruling Number NY N114615, dated July 16, 2010, which contained a clerical error. The tariff number in the header should be 6912.00.4810, not 6912.00.4400. All other text remains the same and is repeated below.
In your letter dated July 7, 2010, you requested a tariff classification ruling.
The merchandise under consideration consists of ceramic fondue mug sets, identified as Set/2 Personal Fondue For Two, SKU #75162 Brown, and SKU #75160 Black. Each set is comprised of two ceramic mugs of stoneware and four forks. The mugs are cylindrically shaped, each with a looped handle and measuring approximately 4 ¾ inches in height by 3 ½ inches in diameter. The bottom halves of the mugs consist of an alcove for placement of a tea light candle (not included). The upper portion of the mug is concave and measures approximately 2 ¼ inches deep. The candle serves as the heat source for melting the chocolate placed in the upper portion. The forks measure 4 ¾ inches in length and are made of stainless steel with polypropylene handles. Each mug is suitable for use by two people. You have submitted samples of one brown mug, one black mug, four forks, and descriptive literature with your request.
For tariff purposes, this merchandise will be considered “goods put up in sets for retail sale” whose essential character is imparted by the ceramic fondue mugs. Although the ceramic fondue mugs are called mugs, they are not the kind of mugs that are normally used for drinking beverages.
Your samples are being returned as requested.
The applicable subheading for the ceramic fondue mug sets, identified as Set/2 Personal Fondue For Two, SKU #75162 Brown, and SKU #75160 Black, will be 6912.00.4810, 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: Other: Other: Other, Suitable for food or drink contact.” The rate of duty will be 9.8% 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