CLA-2-69:OT:RR:NC:N2:422
Ms. Teresa L. Petz
Hobby Lobby International
7707 SW 44th Street
Oklahoma City, OK 73179
RE: The tariff classification of an earthenware ceramic cereal dish from China
Dear Ms. Petz:
In your letter dated February 2, 2016, you requested a tariff classification ruling.
The submitted illustration depicts an item that is identified as an Avignon Rooster Cereal Bowl, Item Number 864504. Although you referenced submitted samples, this office did not receive these samples. The item is a dish that is made of earthenware ceramic, is square shaped and measures approximately 5¼” by 5¼” by 25/8” in height. The external surface of each dish is decorated with one of four different rooster designs and all are suitable for food and drink contact.
You have suggested that this item is correctly classified in subheading 6912.00.4500. However, we do not agree that this item is correctly classified in the subheading that you have suggested. A bowl is defined as a round open top container and therefore, since this item is square shaped, it is not correctly classified in subheading 6912.00.4500 as a bowl.
The applicable subheading for Item Number 864504 will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ceramic tableware…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 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/.
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 Gary Kalus at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division