The tariff classification of a ceramic tea cup from China.

N047857 January 6, 2009 CLA-2-69:OT:RR:E:NC:1:128 CATEGORY: Classification TARIFF NO.: 6912.00.4500 Ms. Michelle Dias Princess House, Inc. 470 Myles Standish Blvd. Taunton, MA 02780 RE: The tariff classification of a ceramic tea cup from China. Dear Ms. Dias: In your letter dated December 24, 2008, you requested a tariff classification ruling. The subject merchandise, based on the photo and information submitted, consists of a ceramic covered tea cup that is valued at $1.80. You indicated that the tea cup is hand painted with a clear glaze and decals. The applicable subheading for the ceramic tea cup will be 6912.00.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware…other than of porcelain or china…cups valued over $5.25 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