The tariff classification of ceramic condiment/dip bowls with spreaders from China.

N060711 May 20, 2009 CLA-2-69:OT:RR:NC:N4:428 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 ceramic condiment/dip bowls with spreaders from China. Dear Ms. Oliver: In your letter dated May 8, 2009, you requested a tariff classification ruling. The submitted samples are three styles of ceramic condiment/dip bowls with spreaders, which will be packaged together and sold as sets. The bowl and spreader styles are as follows:  Item 09SF0821 - The bowl measures approximately 5 ¼” in diameter and 2 ¾” at its highest point. The bowl is accented with a winter theme depicting snowmen, cardinals, and rabbits. The spreader measures approximately 4 ½” in length and is made of a polyresin handle in the shape of a snowman, and a blade made of metal. Item GA0909 - The bowl measures approximately 4 ¾” in diameter and 2 ½” at its highest point. The bowl is accented with a winter theme depicting gingerbread people, a decorated Christmas tree, and candies. The spreader measures approximately 4 ¾” in length and is made of a polyresin handle in the shape of a decorated Christmas tree, and a blade made of metal. Item GD0905 - The bowl measures approximately 4 3/8” W x 4 3/8” D x 2 3/8” H. The bowl is accented with reindeer and a bare tree with the word JOY among its branches. The spreader measures approximately 5” in length and is made of a polyresin handle in the shape of a reindeer, and a blade made of metal. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. Each style of ceramic condiment/dip bowl with spreader is a set for tariff classification purposes, with the essential character imparted by the ceramic bowl Your samples are being returned as requested. The applicable subheading for the ceramic condiment/dip bowls with spreaders 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