CLA-2-69:OT:RR:NC:N2:428
Ms. Julie Nunnally
i play., Inc.
2000 Riverside Drive, #9
Asheville, NC 28804
RE: The tariff classification of a ceramic mortar and wooden pestle set from China.
Dear Ms. Nunnally:
In your letter dated December 18, 2013, you requested a tariff classification ruling.
The merchandise under consideration is referred to as the “Suribachi.” A sample of the Suribachi was submitted with your ruling request and was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed.
The Suirbachi is a mortar and pestle, packaged together for retail sale, designed to pulverize food in order to make a puree of vegetables or fruits. The pestle is made of wood and measures approximately 6.875 inches long by .75 inches in diameter at its top, tapering to a base approximately 1 inch in diameter. The mortar, the inside of which provides a ridged surface, is bowl-shaped and measures approximately 2.875 inches high by 6.75 inches in diameter at the top, tapering to a footed base approximately 3 inches in diameter. Laboratory analysis has determined that the mortar is made of earthenware ceramic.
The Suribachi meets the definition of “goods put up in sets for retail sale.” As per GRI 3(b), classification is determined by the component, or components taken together, which confer on the set as a whole its essential character. The ceramic mortar clearly provides the essential character of this set.
The applicable subheading for the Suribachi will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware, kitchenware…other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other: Suitable for food or drink contact.” The general rate of duty will be 9.8 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division