The tariff classification of a porcelain dessert fondue set from China

NY R04499 August 17, 2006 CLA-2-69:RR:E:NC:1:126 R04499 CATEGORY: Classification TARIFF NO.: 6911.10.8010 Mr. Bill Helms Schmidt, Pritchard & Co., Inc. 9801 W. Lawrence Avenue Schiller Park, IL 60176 RE: The tariff classification of a porcelain dessert fondue set from China Dear Mr. Helms: In your letter dated July 27, 2006, you requested a tariff classification ruling. A photograph of the item was submitted with your ruling request. The product is a porcelain dessert fondue set (SKU #662-836). The set includes a porcelain fondue pot with a porcelain stand, 8 stainless steel forks, and 1 tealight candle. You stated in your letter that the article would be used to heat chocolate, cheese, etc. In a telephone conversation with this office, you indicated that the porcelain fondue pot with stand, stainless steel forks and tealight candle will be packaged together, ready for retail sale as a set at the time of importation. The essential character of this set is imparted by the porcelain fondue dessert pot. In your letter you suggest classification in subheading 7321.13.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for stoves, ranges, grates, cookers…barbecue, braziers, gas rings, plate warmers and similar non-electric domestic cooking appliances, and parts thereof, of iron or steel, cooking appliances and plate warmers, for solid fuel, portable, other. However, the fondue dessert pot is composed of porcelain, not steel. Therefore, subheading 7321.13.0040, HTSUS is not applicable. The applicable subheading for the porcelain fondue set (SKU #662-836) will be 6911.10.8010, HTSU, 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 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/. 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 Jacob Bunin at 646-733-3027.  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.  Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division