The tariff classification of a ceramic mixing board and ice cream scoops from China.

N242775 August 30, 2013 CLA-2-69:OT:RR:NC:N4:428 CATEGORY: Classification TARIFF NO.: 6912.00.4810, 8215.99.5000 Ms. Linda Huetger Frankford Candy LLC 9300 Ashton Road Philadelphia, PA 19114 RE: The tariff classification of a ceramic mixing board and ice cream scoops from China. Dear Ms. Huetger: In your letter dated June 4, 2013, you requested a tariff classification ruling. The merchandise under consideration is described as 94317IM Cold Stone Deluxe-Box, Tray, Lid, Labels, Spoons, Stonewear [sic]. Samples of this item were submitted with your ruling request; one sample will be returned to you, while the other was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has now been completed. This item consists of a mixing board and two ice cream scoops. The ice cream scoops measure approximately 8.5 inches long by 2.5 inches wide at their widest points, and you state they are made of aluminum. The mixing board is rectangular in shape, measuring approximately 10 inches long by 7 inches wide by .5 inches high, and features four non-slip pads on its reverse. In your ruling request you state that the mixing board is not fired after shaping but is made of stoneware ceramic. Laboratory analysis has determined that this mixing board is not made of stoneware ceramic, but of a non-clay silicate ceramic which is also not porcelain or china ceramic. From the information you provided, packages of marshmallows, gummy bears, crushed cookies and chocolate chips will be added to the mixing board and ice cream scoops after importation, and sold as an at-home kit designed to allow the user to combine ice cream with toppings as done in Cold Stone retail stores. 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. Because additional components will be added to the mixing board and ice cream scoops after importation and before sale to the consumer, the 94317IM Cold Stone Deluxe-Box, Tray, Lid, Labels, Spoons, Stonewear is not put up in a manner suitable for sale directly to users without repacking, and thus is not considered a set for retail sale. The applicable subheading for the ceramic mixing board 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: Other: Other: Other: Suitable for food or drink contact.” The general rate of duty will be 9.8 percent ad valorem. The applicable subheading for the ice cream scoops will be 8215.99.5000, HTSUS, which provides for “Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: Other: Other: Other (including parts).” The general rate of duty will be 5.3 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/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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. 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, Myles B. Harmon Acting Director National Commodity Specialist Division