The tariff classification of an earthenware bowl with handles from China.

N010553 May 16, 2007 CLA-2-69:RR:NC:1:128 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Ms. Tammie Oliver Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of an earthenware bowl with handles from China. Dear Ms. Oliver: In your letter dated April 26, 2007, you requested a tariff classification ruling. The merchandise under consideration is an earthenware bowl with handles, item number HL0710. A representative sample of the product was submitted and will be returned as requested. The bowl is round and measures approximately 2 5/8” H x 6 ½” W x 5 3/8” D. The intended use of the item is standard dinnerware, for use as a cereal, fruit, or small serving bowl. The bowl is a part of a dinnerware assortment, where each piece is sold separately. You have also submitted photographs of the other pieces with your request. The applicable subheading for the earthenware bowl with handles, item number HL0710, will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware, kitchenware, other household articles and toilet articles, 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% 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