The tariff classification of a ceramic candy dish from China.

N060273 May 19, 2009 CLA-2-69:OT:RR:NC:N4:428 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Ms. Sidestra Elvi Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a ceramic candy dish from China. Dear Ms. Elvi: In your letter dated May 8, 2009, you requested a tariff classification ruling. The submitted sample is identified as “XHW Snowman Candy Dish”, Liss Item #9005689. The item is a dolomite ceramic dish that features a three-dimensional figurine of a seated snowman attached to one side of the dish, whose legs are wrapped around a portion of the exterior of the dish. The dish measures approximately 9.5” in length overall by 7.25” across its widest point. The dish portion measures approximately 2” in height and the snowman measures approximately 5.3” in height. You propose that the candy dish should be classified under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." However, Note 1 (v) to Chapter 95 states that:This chapter does not cover:Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen, and similar articles having a utilitarian function (classified according to their constituent material).Consequently, based on Note 1 (v) to Chapter 95, the subject ceramic candy dish is excluded from classification in subheading 9505.90.6000 HTSUS. Your sample is being returned as requested. The applicable subheading for the ceramic candy dish will be 6912.00.4810, 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