The tariff classification of ceramic plates with bamboo holder from China.

N027817 May 20, 2008 CLA-2-69:OT:RR:E:NC:1:128 CATEGORY: Classification TARIFF NO.: 6912.00.4500 Mr. Troy Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of ceramic plates with bamboo holder from China. Dear Mr. Crago: In your letter dated May 7, 2008, you requested a tariff classification ruling. The merchandise under consideration is identified as Bamboo Plate Set, Item Number A039NA00147. It consists of four ceramic plates, each measuring 3 ¼” x 3 7/8”, and one bamboo holder that measures 9 ¾” x 8 ¼” x 1.5cm in thickness. The bamboo holder has four indentations for holding the ceramic plates in place. The ceramic plates are stated to be valued at $0.81 each. The Bamboo Plate Set is being marketed for household use. You have submitted product details and specifications with your request. The subject Bamboo Plate Set is composed of different components and is considered a composite good. Regarding the essential character of the Bamboo Plate Set, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the ceramic plates impart the essential character to the good. The applicable subheading for the ceramic plates with bamboo holder, identified as Bamboo Plate Set, Item Number A039NA00147, will be 6912.00.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware, kitchenware… other than of porcelain or china: Tableware and kitchenware… Other… plates not over 22.9 cm in maximum diameter and valued over $6 per dozen.” The rate of duty will be 4.5% 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/. 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.              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 Sharon Chung at 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division