CLA-2-69:OT:RR:NC:N4:428
Mr. B.B. Nelson Jr.
Nelson International Inc.
6310 E. Virginia Beach Blvd.
Norfolk, VA 23502
RE: The tariff classification of ceramic tableware from Spain.
Dear Mr. Nelson:
In your letter dated October 26, 2009, on behalf of Tienda Inc., you requested a tariff classification ruling.
The merchandise under consideration consists of assorted ceramic tableware articles of terracotta clay, described as cazuela dishes, sangria pitchers, skillets, rectangular trays, and olive jars. You state that all of the articles are reddish brown in color, with a lustrous glaze, and are certified by the manufacturers to be made from raw material clay of a particle size refractory from 0.300 to 0.500 mm in size. A copy of the manufacturer’s certification and two representative cazuela dish samples were submitted with your request. One sample was sent to the U.S. Customs and Border Protection Laboratory for analysis. The laboratory has now completed its analysis.
You have inquired as to whether the subject ceramic tableware articles are properly classified in subheading 6912.00.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Of coarse-grained earthenware, or of coarse-grained stoneware”, or in subheading 6912.00.4810, HTSUS, which provides for “ Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other, Suitable for food or drink contact.”
Headquarters Ruling Letter W963318 dated February 16, 2000 addressed the issue of coarse-grained earthenware. That ruling stated in part: “Tableware and kitchenware of earthenware made from a body in which the particles are larger than 0.2 mm is coarse-grained stoneware, classifiable in subheading 6912.00.10, HTSUS. Tableware and kitchenware of earthenware made from a body in which the particles are no larger than 0.2 mm is “other” than coarse-grained earthenware of subheading 6912.00.10, classifiable in the “other” provision under “tableware and kitchenware”, in subheading 6912.00.20 through 6912.00.48, HTSUS.”
According to the analysis by the laboratory, the submitted sample is a rounded ceramic dish with a reddish-brown color body and lustrous glaze on the inside and outside surface. The bottom is not glazed. It has an opening diameter of 126.7 mm, a depth of 38.1 mm and a wall thickness of 34.3 mm. Laboratory analysis indicates that the red body is of coarse-grained earthenware which absorbs more than 10% of its weight of water.
The applicable subheading for the ceramic tableware articles of terracotta clay will be 6912.00.1000, HTSUS, which provides, in part, for “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Of coarse-grained earthenware, or of coarse-grained stoneware.” The rate of duty will be 0.7% 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/.
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.
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 Sharon Chung at (646) 733-3028.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division