The tariff classification of a ceramic sugar bowl and creamer from China

NY L87562 October 7, 2005 CLA-2-69:RR:NC1:126: L87562 CATEGORY: Classification TARIFF NO.: 6912.00.4500 Ms. Michell Dias Princess House 470 Myles Standish Boulevard Myles Standish Industrial Park Taunton, MA 02780 RE: The tariff classification of a ceramic sugar bowl and creamer from China Dear Ms. Dias: In your letter, dated September 9, 2005, you requested a tariff classification ruling regarding a ceramic sugar bowl (with lid) and creamer. Samples of these articles were submitted with your ruling request. The diameter of the sugar bowl is 3.546 inches. The height of the bowl is 3.546 inches without the lid and 4.846 inches with the lid. The diameter of the creamer (from the spout to the end of the handle) is 5.023 inches. It is 4.058 inches tall. In your letter you stated that these products are made of earthenware ceramics. You stated that this merchandise will be sold to and used by individual consumers. These table/kitchen articles will be used in the home. The information submitted with your ruling request indicates that the value of the ceramic sugar bowls is over $21 per dozen and the value of the ceramic creamers is over $15 per dozen. The applicable subheading for the sugar bowl and creamer of earthenware ceramics will be 6912.00.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: tableware and kitchenware: other: other: other:..sugars valued over $21 per dozen; creamers valued over $15 per dozen. The rate of duty will be 4.5 percent ad valorem. 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 Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division