CLA-2-69:RR:NC1:126: R03192

Mr. Bill Helms
Schmidt, Pritchard and Co., Inc.
9801 W. Lawrence Ave.
Schiller Park, IL 60176

RE: The tariff classification of a two-tiered porcelain server from China Dear Mr. Helms:

In your letter, dated January 30, 2006, on behalf of Euromarket Designs, you requested a tariff classification ruling regarding a two-tiered porcelain server, SKU # 447-625. A photograph was submitted with your ruling request.

You stated that the product is a rectangular server consisting of two porcelain trays on a stand of iron wire. The applicable subheading for the two-tiered server with porcelain trays and a stand of iron wire will be 6911.10.4100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of porcelain or china: tableware and kitchenware: other: other: other…tiered servers. The rate of duty will be 6.3 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 Jacob Bunin at 646-733-3027.

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.    

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division