The tariff classification of a ceramic sugar bowl and creamer from ChinaDear Ms. Dias:

NY L88559 November 8, 2005 CLA-2-69:RR:NC1:126: L88559 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Ms. Michelle Dias Princess House 470 Myles Standish Boulevard Myles Standish Industrial Park Taunton, MA 02780 RE: The tariff classification of a ceramic sugar bowl and creamer from China Dear Ms. Dias:   This letter replaces New York ruling L87562, dated October 7, 2005. There was a clerical error in connection with that ruling regarding a ceramic sugar bowl and creamer. The original letter had indicated that the value of the ceramic sugar bowls was over 21 dollars per dozen and the value of the ceramic creamers was over 15 dollars per dozen. You have advised our office that in fact the value of the ceramic sugar bowls is under 21 dollars per dozen and the value of the ceramic creamers is under 15 dollars per dozen. The corrected ruling appears below. In your letter, dated September 9, 2005, you requested a tariff classification ruling regarding a ceramic sugar bowl (with lid) and creamer, item number 1487. Samples of these articles were submitted with your ruling request. The diameter of the sugar bowl is 3.546 inches. The height of the bowl is 3.546 inches without the lid and 4.846 inches with the lid. The diameter of the creamer (from the spout to the end of the handle) is 5.023 inches. It is 4.058 inches tall. In your letter you stated that these products are made of earthenware ceramics. You stated that this merchandise will be sold to and used by individual consumers. These table/kitchen articles will be used in the home. The value of the ceramic sugar bowls is under 21 per dozen and the value of the ceramic creamers is under 15 dollars per dozen. The applicable subheading for the sugar bowl and creamer of earthenware ceramics will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), 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. 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 Jacob Bunin at 646-733-3027. Ceramic table and kitchenware may be subject to certain requirements or restrictions under the regulations that are 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 Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division