CLA-2-69:OT:RR:NC:N4:428
Ms. Queenie Goodin
Mastrad, Inc.
7461 Beverly Blvd.
Suite 301
Los Angeles, CA 90036
RE: The tariff classification of a microwaveable hotplate from China.
Dear Ms. Goodwin:
In your letter dated August 27, 2010, you requested a tariff classification ruling.
The merchandise under consideration is identified as the Magma Microwaveable Hotplate. The article consists of a ceramic disk encased by a holder/stand made of heat-resistant silicone and polymer. The hotplate is designed to be placed in a microwave oven and heated for 2 to 3 minutes. A dish of hot food or a pot of a hot beverage is placed on the hotplate after it is removed from the microwave, and the hotplate keeps the food or beverage warm for more than one hour, without electricity, batteries or flame. The article is not a part of a microwave oven. It is placed into the microwave, heated and then removed. Photographs of the item were submitted with your request.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The subject hotplate is a composite good. The essential character of the hotplate is imparted by the ceramic component since it is the ceramic component that plays the most important role in the functioning of the good.
The applicable subheading for the Magma Microwaveable Hotplate will be 6912.00.4890, HTSUS, which provides for “Ceramic tableware, kitchenware, other household articles… Tableware and kitchenware: Other: Other: Other: Other, Other.” The rate of duty will be 9.8% 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