CLA-2-69:RR:NC:1:126 M83830
Ms. Terry Mineo
World Kitchen, LLC.
5500 N. Pearl Street
Rosemont, IL 60018
RE: The tariff classification of a ceramic kitchen knife from China
Dear Ms. Mineo:
In your letter dated May 24, 2006, you requested a tariff classification ruling. A prototype sample was submitted with your ruling request. The sample was sent to our Customs laboratory for analysis.
The product is a ceramic (non-porcelain) knife with a plastic handle. You stated in your letter that the blade is composed of zirconium oxide. The knife is suitable for use as tableware and kitchenware and is intended for slicing tomatoes and other fruits and vegetables.
Our Customs laboratory has determined that the blade is composed of ceramics other than porcelain or china. The laboratory has also determined that the blade contains over 90 percent zirconium oxide by weight.
The applicable subheading for the ceramic knife will be 6912.00.48 Harmonized Tariff Schedule of the United States (HTSUS), which provides for ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: tableware and kitchenware: other: other: other: other: suitable for food or drink contact. The rate of duty will be 9.8 percent ad valorem. However, heading 9902, HTSUS, covers a wide variety of goods that have a temporary reduction in their rate of duty by virtue of legislative action. The applicable subheading for the ceramic knife with zirconium oxide blade will be 9902.69.01, HTSUS, which provides for knives having ceramic blades, such blades containing over 90 percent zirconia by weight (provided for in subheading 6911.10.80 or 6912.00.48). The rate of duty will be free.
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 the ruling, contact National Import Specialist Jacob Bunin at 646-733-3027.
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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division