The tariff classification of two plates, a bowl, and a handled cup from China.

N181431 September 14, 2011 CLA-2-69:OT:RR:NC:4:428 CATEGORY: Classification TARIFF NO.: 6911.10.8010 Mr. Daniel Percival East-West Associates, Inc. 14821 Northam Street La Mirada, CA 90638 RE: The tariff classification of two plates, a bowl, and a handled cup from China. Dear Mr. Percival: In your letter dated August 8, 2011, you requested a tariff classification ruling on behalf of your client, Baifu International Trading Company. The merchandise under consideration is described as two Serving Plates, item numbers A104 and B115, a Bowl, item number C197, a Mug, item number D156, and a Tea Set, item number F15609, all of which you state are made of porcelain ceramic. Samples of the two Serving Plates, the Bowl, and the Mug were submitted with your ruling request; however, the B115 Serving Plate, the Bowl, and the Mug all arrived broken. No sample of the Tea Set was received. The sample of the A104 Serving Plate will be returned to you. The first Serving Plate, item number A104, measures approximately 11.5 inches in diameter, and is brown in color, decorated with a blue to brown center-out gradient on its face. You state that it is valued at $.63. The second Serving Plate, item number B115, measures approximately 8 inches in diameter, and is beige, its face decorated with a design of stylized leaves and flowers. You list its value as $.50. The Bowl is 2.6 inches high and 8 inches in diameter at its lip. It is beige in color on the outside, while the inside is a deep pink decorated with dark brown curlicues and watermelon seed-shaped dots, as well as a dark brown stripe at the rim. The value of the bowl is given as $.60. The Mug is 4.25 inches high by 4 inches in diameter at its rim, tapering to a base 2.5 inches in diameter. It is blue with brown speckles, while the outer rim is decorated with raised dots and a brown stripe along its circumference. You state it is valued at $.38. The tariff term “mug” is defined as a straight-sided or barrel-shaped vessel measuring about the same across the top as the bottom, usually heaver than a cup, with a heavier handle, having a flat bottom and not used with a saucer. (Ross Products, Inc. v. United States, 40 Cust. Ct. 158, C.D. 1976 (April 3, 1958)) While this cup does provide a handle, it does not have straight sides or measure about the same across the top as the bottom, and as such is not considered to be a mug. The applicable subheading for the Serving Plates, item numbers A104 and B115, the Bowl, item number C197, and the Mug, item number D156, 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 general rate of duty will be 20.8 percent 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. Your inquiry does not provide enough information for us to give a classification ruling on The Tea Set, item number F15609. Your request for a classification ruling should include a sample of the Tea Set in its imported condition. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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 Nicole Sullivan at (646) 733-3028. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division