CLA-2-63:OT:RR:NC:N3:349
Ms. Jeanette Arciero
CVS On-site Import Client Liaison
Barthco International, division of OHL
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of dishcloths, an artificial cherry and ramekin from China
Dear Ms. Arciero:
In your letter dated August 29, 2013 you requested a tariff classification ruling on behalf of CVS/Pharmacy.
The submitted sample is identified as Item number 942416 Ramekin with Two Towels. The item is comprised of two dishcloths, an artificial cherry and ramekin. You state that both dishcloths are made from 100 percent polyester, however, an informal bench testing of the submitted samples indicates that one of the dishcloths is polyester while the other may be made from cotton. One dishcloth is made from woven terry fabric while the other is made from a knit terry fabric. The edges on both dishcloths are finished and they measure approximately 11.5 inches square.
The artificial cherry is made from Styrofoam covered in a plastic coating. It features a stem that is inserted into the plastic cherry.
The ramekin has a fluted exterior surface and measures approximately 2.5 inches high by 3.75 inches in diameter at the top, tapering to a base 2.5 inches in diameter. You state that it is made of non-porcelain ceramic. In an email dated September 11, 2013, you indicated that this ramekin is designed for use as bakeware and is suitable for food or drink contact.
In your letter you refer to the submitted samples as a “4-Piece Kitchen Sets”. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which:
(a) consist of at least two different articles which are prima facie, classifiable in different headings;
(b) consist of products or articles put up together to meet a particular need or carry out a specific activity;
(c) are put up in a manner suitable for sale directly to users without repacking.
In this instance the second criterion is not met since the items in this set are designed to carry out different activities. Therefore, the items are not classifiable as a set and each item is classified individually.
The applicable subheading for the dishcloths if made from cotton fabric will be 6307.10.2027, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up articles, including dress patterns: other… dish cloths: of cotton. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the dishcloths if made from polyester fabric will be 6307.10.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up articles, including dress patterns: other… dish cloths: other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the cherry will be 6702.10.2000, HTSUS, which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of plastics: assembled by binding with flexible materials such as wire, paper, textile materials or foil, or by gluing or by similar methods. The rate of duty will be 8.4 percent ad valorem.
The applicable subheading for the ramekin will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware, kitchenware…other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other: Suitable for food or drink contact.” The general rate of duty will be 9.8 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 John Hansen at (646) 733-3043.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division