The tariff classification of ceramic popcorn bowls from China

N353584 October 1, 2025 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6912.00.4810; 9903.01.24; 9903.01.25 Ms. Melissa Lehmann M.Z. Berger & Co., Inc. 353 Lexington Avenue, 14th Floor New York, NY 10016 RE: The tariff classification of ceramic popcorn bowls from China Dear Ms. Lehmann: In your letter dated September 10, 2025, you requested a tariff classification ruling. Product specification sheets were submitted along with your request. The items are two ceramic popcorn bowls, item #GNC-GF-3774 and item #GNC-GF-3775. You have indicated that both of the bowls are made of dolomite ceramic and are safe for food contact. The items are designed to hold popcorn. Item #GNC-GF-3774 is a white and purple striped square-shaped ceramic bowl. The item measures approximately 7.50 inches high by 6.20 inches wide as measured at its widest points. A white ghost and purple, pink, and yellow skeleton skulls are located along the top of the bowl. In the center of the bucket is a purple bat with the printed words “Horror Movies And Chill.” Item #GNC-GF-3775 is a black rectangular shaped ceramic bowl to resemble five stacked VHS tapes. The item measures approximately 5.50 inches high by 9.00 inches wide as measured at its widest points. Printed on the outside of the bucket are the printed words, “Murder Mysteries,” “Ghost Stories,” “Halloween Horror,” “Scary Movies,” and “Please remember to rewind! Warning! If this label is broken, you must purchase this video.” The applicable subheading for the dolomite ceramic popcorn bowls, item #GNC-GF-3774 and item #GNC-GF-3775 will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware, kitchenware, other household articles and toilet articles, 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. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 6912.00.4810, HTSUS, listed above. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from China will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading 6912.00.4810, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at dana.l.giammanco@cbp.dhs.gov. Sincerely, (for) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division