CLA-2-69:OT:RR:NC:N4:422
Mr. Joseph Kenny
Geodis USA, Inc.
One CVS Dr.
Woonsocket, RI 02895
RE: The tariff classification of a stoneware ceramic bowl from China.
Dear Mr. Kenny:
In your letter dated September 4, 2018, on behalf of CVS Pharmacy, Inc., you requested a tariff classification ruling.
You submitted a sample of a round ceramic bowl identified as CVS # 267358 which is an assortment of two styles of bowls made from stoneware ceramic. One style features the word “Soup” on the outside of the bowl while the other features the phrase “Lunch is served.” The bowls measure approximately 2.75” in height and 5.5” in diameter across the open top and 5” in diameter at the base. Both styles feature a snap-on polypropylene lid with a steam vent that opens and closes. The value is $1.85 per piece.
Your sample will be returned.
The applicable subheading for CVS # 267358 will be 6912.00.4500, 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:…soups…valued over $6 per dozen… .” The rate of duty will be 4.5 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 the 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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division