CLA-2-69:OT:RR:NC:N4:428
Ms. Sabrina Bello
Son & Dotter LLC
5 Liberty Lane
North Reading, MA 01864
RE: The tariff classification of porcelain tableware and decorative articles from Denmark.
Dear Ms. Bello:
In your letter dated June 26, 2012, you requested a tariff classification ruling.
The merchandise under consideration is described as a water jug, a boat bowl, salt and pepper bowls, xsmall, large, and slim vases, and candle stick holders. You state that they are all made of porcelain ceramic.
From the information you provided, the water jug is a carafe which measures approximately 11 inches high by 4.3 inches in diameter, the top lip of which is cut at an angle so as to form a spout. The boat bowl, which is oblong in shape and tapers to a point at either end, comes in two sizes of approximately 12.9 inches long by 4.7 inches wide by 2 inches high and 16.8 inches long by 5.9 inches wide by 2.4 inches high. You state that this bowl may be used as either a serving bowl or to eat out of directly. The salt and pepper bowls are also oblong-shaped and measure approximately 5.1 inches long by 2.5 inches wide. In use, the consumer takes the seasoning out of the bowl by hand and sprinkles it on their food. The three vases are all of a tapered cylindrical shape. The xsmall vase measures approximately 3.9 inches high by 2.6 inches diameter, the large measures approximately 7 inches high by 5.5 inches in diameter, and the slim measures approximately 11 inches high by 3.5 inches diameter. The candle stick holders come in a set of three holders all 7.6 inches in diameter but of varying heights of 2.1 inches, 2.5 inches, and 2.9 inches. In a telephone conversation held on July 11, 2012, you stated that the candleholders do not contain sockets or needles to stabilize a candle, and are designed to contain a votive or tea light candle. These holders do not provide light to the surrounding area, and utilize light purely for the decorative effect.
The applicable subheading for the porcelain water jug, boat bowl, and salt and pepper bowls will be 6911.10.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware…of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other: Suitable for food or drink contact.” The general rate of duty will be 20.8 percent ad valorem.
The applicable subheading for the porcelain xsmall, large, and slim vases and candle stick holders will be 6913.10.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Of porcelain or china: Other: Other.” The general rate of duty will be Free.
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 Nicole Sullivan at (646) 733-3028.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division