The tariff classification of stoneware dessert plates from China.

N246929 November 1, 2013 CLA-2-69:OT:RR:NC:N4:428 CATEGORY: Classification TARIFF NO.: 6912.00.4500 Mr. Scott Hansen Target Stores 7000 Target Parkway NCD-0456W Brooklyn Park, MN 55445 RE: The tariff classification of stoneware dessert plates from China. Dear Mr. Hansen: In your letter dated October 16, 2013, you requested a tariff classification ruling. The merchandise under consideration is two styles of dessert plates, item numbers BTR13-24A and BTR13-25B. From the information you provided, both plates are round, measure approximately 7 inches in diameter, are sold individually as housewares and are valued at $1.49 each. Item number BTR13-24A is a solid color and features the word “yum” printed across the center of the plate, while item number BTR13-25B features a solid-colored center with an abstract design around the edges of the plate. You state that both plates are made of stoneware ceramic. The applicable subheading for the dessert plates, item numbers BTR13-24A and BTR13-25B, will be 6912.00.4500, 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: Plates not over 22.9 cm in maximum diameter and valued over $6 per dozen…” The general rate of duty will be 4.5 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. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division