CLA-2-69:OT:RR:NC:N4:422
Ms. Terry Mineo
World Kitchen, LLC
9525 W. Bryn Mawr Ave.
Suite 300
Rosemont, IL 60018
RE: The tariff classification of a porcelain ceramic baking dish from China
Dear Ms. Mineo:
In your letter dated February 9, 2016, you requested a tariff classification ruling. The information was submitted to the Customs and Border Protection (CBP) Laboratory for analysis.
The submitted sample is identified as a 1 quart baker. This item is a baking dish that is of off-white color, of rectangular shape and has a lip on the top of each of two opposing ends to facilitate gripping. The dish measures approximately 9½” by 5½” by 2” in height.
Although you have stated that this item is made of stoneware ceramic material, the CBP Laboratory has determined that it is translucent, does not contain phosphorous and absorbs no more than 0.5% of its weight of water. It therefore conforms to the definition of porcelain as stated in Additional Note 5(a) of chapter 69 of the Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the porcelain baking dish will be 6911.10.8010, HTSUS, which provides for…kitchenware...of porcelain or china: tableware and kitchenware: other: other: other: other…suitable for food or drink contact. The 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 https://hts.usitc.gov/current.
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 gary.kalus.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division