CLA-2-69:OT:RR:NC:N2:428
Ms. Grace E. Mock
Over and Back, LLC
90 Adams Avenue, Suite B
Hauppauge, NY 11788
RE: The tariff classification of porcelain ceramic serving bowls from China.
Dear Ms. Mock:
In your letter received April 14, 2014, you requested a tariff classification ruling.
The merchandise under consideration is described as the What A Dish! 4 Pc Porcelain Serving Bowls, item number 863162. A sample of the bowls in their retail packaging was submitted with your ruling request and will be returned to you.
The What A Dish! bowls are oval in shape and measure approximately 3.63 inches high by 8 inches long by 7.63 inches wide at their widest points. The retail packaging indicates that they will be marketed and sold as serving bowls for household use, and are made of porcelain ceramic.
The applicable subheading for the What a Dish! 4 Pc Porcelain Serving Bowls, item number 863162, will be 6911.10.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware…of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other: Suitable for food or drink contact.” The general rate of duty will be 20.8 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