The tariff classification of a porcelain bowl from China

NY M86342 September 29, 2006 CLA-2-69:RR:NC1:126: M86342 CATEGORY: Classification TARIFF NO.: 6911.10.8010 Ms. Khem Lall Macy’s 11 Penn Plaza New York, NY 10119 RE: The tariff classification of a porcelain bowl from China Dear Ms. Lall: In your letter, dated September 5, 2006, you requested a tariff classification ruling regarding a small bowl, style number CWFBIVR. A sample of the bowl was submitted with your ruling request. In accordance with your request, this sample will be returned to you. You stated that the bowl consists of porcelain. The diameter of the opening of the bowl is approximately four inches. The diameter is much narrower at the bottom of the bowl. The depth of the article is approximately two inches. Although your letter describes this article as a cereal bowl, the submitted sample is much smaller and narrower than a cereal bowl. The small bowl you submitted and identified as style number CWFBIVR is not a cereal bowl. The applicable subheading for the small porcelain bowl, style number CWFBIVR, will be 6911.10.8010, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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. Porcelain and other 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 porcelain and other 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