F88026 F8 Ruling Active

The tariff classification of a ceramic food container from China.

Issued June 26, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6912.00.4810

Headings: 6912

Product description

It features a scalloped rim in addition to an outer body depicting designs of various pastries with the phrases “Sweet Things in Life,” “Fresh from the Kitchen,” and “Sweet as Pie.” You propose that this item, referred to as a “recipe container,” may be classified under subheading 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles, other. However, since this article is primarily designed for tableware use, consideration of classification under subheading 6913.90.5000, HTS, is precluded.

CBP rationale

The applicable subheading for this ceramic food container, style number 118, will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware, kitchenware…other than of porcelain or china: other, suitable for food or drink contact.

Full text

NY F88026 June 26, 2000 CLA-2-69:RR:NC:2:227 F88026 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Ms. Elena Atanasovska Limited Distribution Services Seven Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a ceramic food container from China. Dear Ms. Atanasovska: In your letter dated June 6, 2000, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a ceramic bowl-shaped food container, style number 118, that measures approximately 2 ½ inches in height with an open top diameter of 6 inches and a base diameter of 4 ¾ inches. It features a scalloped rim in addition to an outer body depicting designs of various pastries with the phrases “Sweet Things in Life,” “Fresh from the Kitchen,” and “Sweet as Pie.” You propose that this item, referred to as a “recipe container,” may be classified under subheading 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles, other. However, since this article is primarily designed for tableware use, consideration of classification under subheading 6913.90.5000, HTS, is precluded. The applicable subheading for this ceramic food container, style number 118, will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware, kitchenware…other than of porcelain or china: other, suitable for food or drink contact. The rate of duty will be 9.8 percent ad valorem. 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 George Kalkines at 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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