CLA-2-69:OT:RR:NC:4:428
Ms. Michelle R. Dias
Princess House, Inc.
470 Myles Standish Boulevard
Taunton, MA 02780
RE: The tariff classification of a porcelain platter and square porcelain bowls from China.
Dear Ms. Dias:
In your letter dated September 17, 2012, you requested a tariff classification ruling.
The merchandise under consideration is described as the Rectangular Platter, item number 633, and Square Soup Bowls, item number 634. From the information you provided, the Rectangular Platter measures approximately 6.13 inches wide x 12.75 inches long and costs $3.80, while the Square Soup Bowls, which come in a set of four, measure approximately 3 inches high x 5.75 inches wide by 5.75 inches long. The Platter and the Bowls are decorated with a raised, stylized floral design, and you state that the Platter and Bowls are made of porcelain and are sold for use in the home.
In your ruling request you suggest classification of the Square Soup Bowls in 6911.10.5200, Harmonized Tariff Schedule of the United States (HTSUS) as porcelain soups, oatmeals and cereals valued over $9.30 but not over $33 per dozen. However, the subject bowls are not of the same class or kind of merchandise that is listed among the enumerated exemplars within this subheading. Classification under 6911.10.5200, HTSUS, is therefore precluded.
The applicable subheading for the Rectangular Platter, item number 633, will be 6911.10.5200, HTSUS, which provides for “Tableware…of porcelain or china: Other: Other: Other: Platters or chop dishes valued over $40 but not over $143 per dozen.” The general rate of duty will be 8 percent ad valorem.
The applicable subheading for the Square Soup Bowls, item number 634, will be 6911.10.8010, HTSUS, which provides for “Tableware…of porcelain or china: Other: Other: Other: Other: Suitable for food or drink contact.” The general rate of duty will be 20.8 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/.
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 Nicole Sullivan at (646) 733-3028.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division