CLA-2-69:OT:RR:NC:N4:428

Ms. Cheryl L. Martin
CVS/Pharmacy
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of a stoneware ceramic bowl from China.

Dear Ms. Martin:

In your letter dated April 15, 2013, you requested a tariff classification ruling.

The merchandise under consideration is a footed bowl, item number 924897. It measures approximately 3.25 inches high by 5.5 inches in diameter at its lip, tapering to a base 3 inches in diameter. You state that this is a soup, oatmeal, or cereal bowl made of stoneware ceramic, and that it is valued at $.575.

The applicable subheading for the stoneware ceramic bowl, item number 924897, will be 6912.00.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware…other than of porcelain or china: Other: Other: Other: Soups, oatmeals and cereals valued over $6 per dozen…” The general rate of duty will be 4.5 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