CLA-2-69:OT:RR:NC:4:428
Ms. Kathleen Root
OHL Trade Services
5101 S. Broad Street
Philadelphia, PA 19112
RE: The tariff classification of ceramic candy dishes from China.
Dear Ms. Root:
In your letter dated July 1, 2011, you requested a tariff classification ruling on behalf of your client, Big Lots Stores Inc.
The merchandise under consideration are two dishes which you state are made of stoneware ceramic. The first, item number P1946, is described as a ceramic 3-section tidbit plate. It measures approximately 14.5 inches wide by 6 inches long by 1 inch high, and features three compartments of equal size. Item number P1947, described as a ceramic Christmas tree tidbit dish, is shaped to resemble a stylized evergreen tree, and measures approximately 10.5 inches wide by 14.5 inches long by 1 inch deep. Both dishes are red in color and decorated with a white snowflake design. In our telephone conversation of July 20, 2011, you explained that these dishes will be used to serve candy.
In your ruling request you suggest classification of these candy dishes in 6912.00.4100, Harmonized Tariff Schedule of the United States (HTSUS), which includes ceramic candy boxes, decanters, punch bowls, pretzel dishes, tidbit dishes, tiered servers, bonbon dishes, egg cups, spoons and spoon rests, oil and vinegar sets, tumblers and salt and pepper shaker sets. However, these are dishes that are used to serve candy, and are not included in this heading. Classification in 6912.00.4100, HTSUS, is therefore precluded.
The applicable subheading for the candy dishes, item numbers P1946 and P1947, will be 6912.00.4810, HTSUS, which provides for “Ceramic tableware, kitchenware, other ceramic articles and toilet articles, 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 (646) 733-3028.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division