The tariff classification of a Three Ceramic Bowls/Tray Set from China.

N149475 March 15, 2011 CLA-2-69:OT:RR:NC:N4:428 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Ms. Leslie Cholula QVC 1200 Wilson Drive, MC 232 West Chester, PA 19382 RE: The tariff classification of a Three Ceramic Bowls/Tray Set from China. Dear Ms. Cholula: In your letter dated February 18, 2011, you requested a tariff classification ruling. The merchandise in question are three bowls and a serving tray, stated to be made of stoneware (not coarse grained). A photograph was submitted with your request. The bowls measure 4.5” D by 2.0” H, and the tray measures 15.5” L by 5.0” W by 1.5” H. You state that the tray does not have indentations that fit the bowls, and is suitable for food and drink contact. You also state that the bowls are considered to be mixing or serving bowls because of their larger size. In a telephone call with this office, you stated that the items in question are being imported in one package, and will subsequently be sold in the same package. You also stated that these products will be marketed as a set. You inquire as to whether the tray and bowls are considered to be a set for classification purposes. In order to be considered a set for tariff classification purposes, one of the requirements of General Rule of Interpretation 3 states that products which make up the set must consist of at least two different articles which are, prima facie, classifiable in different headings. Since the bowls and the tray are classified under the same heading, this importation is not considered to be a set for classification purposes. The applicable subheading for the Three Ceramic Bowls/Tray set will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware, kitchenware… other than of porcelain or china: Tableware and kitchenware…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 428 at (646) 733-3028. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division