CLA-2-70:RR:NC1:126: L87633
Ms. Helen Cattaneo
Amazon.com
705 5th Avenue S
Seattle, WA 98104
RE: The tariff classification of a set of bone china tableware from China
Dear Ms. Cattaneo:
In your letter, dated September 8, 2005, you requested a tariff classification ruling regarding a set of ceramic tableware, ASIN #B009BOEH0.
The set includes a 26.75 salad plate, a 30 cm dinner plate, a 15 cm cereal bowl, a 9 cm cup and a 15.5 cm saucer.
You indicated that the articles in their imported condition will be packed together ready for retail as a set.
Samples of all the items in the set were submitted with your ruling request.
Each of the samples was sent to our Customs and Border Protection Laboratory for analysis.
Our laboratory has now completed its analysis of the salad plate, dinner plate, cereal bowl, cup and saucer.
You stated that all the products consist of bone china.
According to the information submitted with your ruling request, each of the items in the set except for one is not valued over $31.50 per dozen pieces.
You stated that the products will be marketed to individual consumers and will be used in the home.
Analysis of the salad plate, dinner plate, cereal bowl, cup and saucer by our Customs laboratory has confirmed that each of these articles is composed of bone china.
The applicable subheading for this set of bone china tableware will be 6911.10.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of porcelain or china: table and kitchenware: other: of bone chinaware: valued not over $31.50 per dozen pieces. The rate of duty will be eight 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