CLA-2-61:OT:RR:NC:N3:354
Mr. Jeffrey Victoria
Macy’s
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of a glove and a porcelain bread platter from China.
Dear Mr. Victoria:
In your letter dated April 13, 2010, you requested a tariff classification ruling. The samples submitted will be returned.
Style 145 is a woman’s fingerless glove. The item is constructed of 100% acrylic knit fabric. The item measures approximately 12- inches in length and features a full-fingered thumb and a permanently attached mitten style cover that can be placed over the fingers or secured by a button when not in use.
Style number 10-10080C is a porcelain bread platter that measures 11- inches in length by 6-1/2 inches in width.
The applicable subheading for style 145 will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: without fourchettes. The duty rate will be 18.6% ad valorem.
You ask what the classification for Style 145 would be if the item featured the thumb opening and not the mitten style cover. The classification would be HTSUS, 6116.93.8800.
The applicable subheading for the porcelain bread platter will be 6911.10.5200, HTSUS, which provides for "Tableware, kitchenware, other household articles and toilet articles, of porcelain or china: Tableware and kitchenware: Other: Other: Other… platters or chop dishes valued over $40 but not over $143 per dozen." The rate of duty will be 8% ad valorem.
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.
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 Style 10-10080C, contact National Import Specialist Sharon Chung at 646-733-3028. If you have any questions regarding Style 145, contact National Import Specialist Robert Ivers at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division