The tariff classification of a porcelain bowl set from Thailand and Holland.

N118238 August 23, 2010 CLA-2-69:OT:RR:NC:N4:428 CATEGORY: Classification TARIFF NO.: 6911.10.8010 Ms. Debbie Taylor The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a porcelain bowl set from Thailand and Holland. Dear Ms. Taylor: In your letter dated August 3, 2010, you requested a tariff classification ruling. The submitted sample, identified as the Loomm Eat & Easy Bowl, SKU# 10053472, 10053469, & 10053470, consists of a ceramic tableware bowl of porcelain made in Thailand, and a plastic bowl and plastic lid made in Holland. The porcelain bowl measures approximately 3 inches high with an open top diameter of 6 ¼ inches. The plastic bowl measures approximately 3 ½ high on one side and 3 inches high on the other, with an open top diameter of 6 ½ inches. The plastic lid measures 6 ½” in diameter and is designed to snap onto the porcelain bowl. The porcelain bowl is designed to sit inside of the plastic bowl. The item is designed for storing, heating or eating food. Each piece is freezer, microwave and dishwasher safe. The plastic bowl is designed to protect one’s hands from the heat from the porcelain bowl after microwaving. The plastic bowl features a handle which allows the user to hold the bowl using one hand. The bowls and lid are packaged together in a cardboard box. Your sample is being returned as requested. You believe that although the porcelain bowl, the plastic bowl and the lid will be imported in one box, they could be used separately and therefore should be classified as such. You suggest classification of the porcelain bowl under subheading 6911.10.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and toilet articles, of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other, Suitable for food or drink contact”, and classification of the plastic bowl under subheading 3924.10.2000, HTSUS, which provides for “Tableware, kitchenware…of plastics: Tableware and kitchenware:… plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters.” Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be 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. Although the plastic bowl can be used to serve food, it is intended primarily for use as a heat insulating holder for the porcelain bowl. The porcelain bowl, plastic bowl and lid form a composite good whose essential character is imparted by the porcelain bowl. The applicable subheading for the porcelain bowl set, identified as the Loomm Eat & Easy Bowl, will be 6911.10.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and toilet articles, of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other, Suitable for food or drink contact.” The rate of duty will be 20.8% ad valorem. Subheading 6911.10.8010, HTSUS, is annotated in the Special Rates of Duty column by the notation “Free (A+).” The symbol “A+” indicates that, with respect to the Generalized System of Preferences (GSP), duty free treatment under this subheading is extended only to countries designated as “least-developed beneficiary developing countries.” General Note 4(b)(i), HTSUS, contains a list of countries designated as “least-developed beneficiary developing countries.” Thailand is not included in this listing and, therefore, articles classifiable under subheading 6911.10.8010, HTSUS, are not eligible for duty free treatment under the GSP. 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