CLA-2-69:OT:RR:NC:N4:422
Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of ceramic dolomite combination plates and bowls from China
Dear Ms. Aldinger:
In your letter dated June 15, 2015, you requested a tariff classification ruling.
The two submitted samples are each identified as a Reversible Plate & Bowl, item 9027149.
Each article is made of dolomite ceramic material. Each article is a plate on a pedestal that has an open bottom and when the article is inverted, the open bottom of the pedestal becomes the mouth of a bowl.
When situated with the plate on top, the pedestal of one of the articles is in the form of the top half of a snowman, with raised arms that appear to be holding up the plate. When the other article is situated with the plate on top, the pedestal of that article is in the form of the inverted bottom half of Santa and the bottom of his boots appear to be holding up the plate. The article with the Santa motif does not have any representation of the top part of Santa’s body or his face and is not clearly recognizable as Santa.
The mouth of each bowl measures approximately 4¾” in diameter. Each plate measures approximately 7¾” in diameter. The article with the snowman motif measures approximately 4” in height and the article with the bottom half of Santa motif measures approximately 3½ in height. Both articles are designed for the purpose of holding food that will be eaten directly from the article.
The applicable subheading for item 9027149 will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other ceramic tableware, kitchenware…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.
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 Gary Kalus at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division