CLA-2-69:OT:RR:NC:N4:428
Mr. Michael Mason
LTD Commodities LLC
2800 Lakeside Drive
Bannockburn, IL 60015
RE: The tariff classification of porcelain bread trays from China.
Dear Mr. Mason:
In your letter dated December 7, 2010, you requested a tariff classification ruling.
The merchandise under consideration, “Godinger Sentiment Bread Trays,” consists of porcelain bread trays with metal racks. The first style, identified as “Bless This Home,” measures 13 ½” x 7 ½” x 2 ¼” and is valued $2.65. The second style, identified as “Our Daily Bread,” measures 10 ¾” x 6 ¾” x 2” and is valued at $2.33. The trays are beaded and fluted with embossed designs. They are microwave, dishwasher, and oven safe up to 500ºF. Descriptive literature was submitted with your ruling request.
You have inquired as to whether the porcelain bread trays are classified under subheading 6911.10.4100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tidbit dishes, or under subheading 6911.10.5200, HTSUS, which provides for platters valued over $40 but not over $143 per dozen. However, since the porcelain bread trays are not of the same class or kind of merchandise as the enumerated items within the above-stated subheadings, consideration of classification under subheadings 6911.10.4100 and 6911.10.5200, HTSUS, is precluded.
The applicable subheading for the porcelain bread trays will be 6911.10.8010, HTSUS, which provides for “Tableware, kitchenware, other household articles and toilet articles, of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other, Suitable for food or drink contact.” The rate of duty will be 20.8% 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