CLA-2-69:OT:RR:NC:N4:428
Ms. Grace Mock
Over & Back, LLC
90 Adams Avenue, Suite B
Hauppauge, NY 11788
RE: The tariff classification of porcelain ceramic serving bowls from China.
Dear Ms. Mock:
In your letter dated December 7, 2012, you requested a tariff classification ruling.
The merchandise under consideration is described as 4 Pc. Porcelain Bowl Set Sides. The bowls are oblong in shape, and you state they measure approximately 11.75 inches long by 6.25 inches wide by 3.38 inches high. From the information you provided, the bowls are used to serve side dishes in a household setting, and they are made of porcelain ceramic.
The applicable subheading for the 4 Pc. Porcelain Bowl Set Sides will be 6911.10.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware…of porcelain or china: Other: Other: Other: Other: Suitable for food or drink contact.” The general rate of duty will be 20.8 percent 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 Nicole Sullivan at (646) 733-3028.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division