The tariff classification of a porcelain bowl from China.

N039005 September 24, 2008 CLA-2-69:OT:RR:NC:1:128 CATEGORY: Classification TARIFF NO.: 6911.10.8010 Mr. Bill Helms Schmidt, Pritchard & Co., Inc. 9801 West Lawrence Avenue Schiller Park, IL 60176 RE: The tariff classification of a porcelain bowl from China. Dear Mr. Helms: In your letter dated September 17, 2008, on behalf of Euromarket Designs Inc., you requested a tariff classification ruling. The submitted sample is a bowl of white porcelain that measures 2.5” height with a top diameter of 5.5”, valued at $ .90. In your request you state that the porcelain bowl is a cereal bowl and suggest that it is properly classified under 6911.10.5200, 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: cereals valued over $9.30 but not over $33 per dozen…” and dutiable at the rate of 8% ad valorem. It has been determined, however, that the form of the article at issue is that of a general purpose bowl (i.e., the type of item marketed as a general purpose bowl), not the form of a cereal bowl. Therefore, classification under the 6911.10.5200, HTSUS, is precluded. The applicable subheading for the porcelain bowl will be 6911.10.8010, HTSUS, which provides for “Tableware, kitchenware, other household articles and toilet articles, of porcelain or china: Tableware and kitchenware… Other, Suitable for food or drink contact.” The rate of duty will be 20.8% 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