The tariff classification of porcelain bowls from China.

N084498 December 1, 2009 CLA-2-69:OT:RR:NC:N4:428 CATEGORY: Classification TARIFF NO.: 6911.10.8010 Mr. Jeff Victoria Macy’s 11 Penn Plaza New York, NY 10001 RE: The tariff classification of porcelain bowls from China. Dear Mr. Victoria: In your letter dated November 13, 2009, you requested a tariff classification ruling. You have submitted samples of five porcelain bowls, Styles S10. They are as follows: Large bowl: The bowl measures approximately 3 ½ inches in height with a top diameter of approximately 9 inches. The diameter is narrower at the bottom of the bowl. The bowl is white and the exterior of the bowl is decorated with a green fern pattern. The value of the bowl is stated to be $4.90. Medium cereal bowl: The bowl measures approximately 3” in height with a top diameter of approximately 7”. The diameter is narrower at the bottom of the bowl. The bowl is white and the exterior of the bowl is decorated with a pattern of boughs of holly intertwined with red ribbons. The interior bears the words “Deck the halls.” The value of the bowl is stated to be $2.50. French onion soup bowl: The bowl is straight sided and measures 2” in height. The diameter of the bowl across the top, as well as across the bottom, is 4 ¾”. The bowl is white and features a handle on each side. The value of the bowl is stated to be $2.60. Small bowl: The bowl measures approximately 2 ¼ inches in height, with a top diameter of approximately 5”. The diameter is narrower at the bottom of the bowl. The bowl is white and the exterior of the bowl is decorated with red leaf prints. The value of the bowl is stated to be $1.90. Dipping bowl: The bowl measures approximately 2” in height, with a top diameter of approximately 4”. The diameter is narrower at the bottom of the bowl. The bowl is white and the exterior of the bowl is decorated with a blue floral pattern. The value of the bowl is stated to be $1.10. Your samples are being returned as requested. You refer to Sample 2 as a “medium cereal bowl” and Sample 3 as a “French onion soup bowl.” Regarding the medium cereal bowl, it has been determined, however, that the form of the article 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. Regarding the French onion soup bowl, it has been determined that, although referred to as a “bowl”, the article does not have the form of a bowl. Therefore, classification in both instances under subheading 6911.00.5200, Harmonized Tariff Schedule of the United States (HTSUS), is precluded. The applicable subheading for the five porcelain bowls 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: Other: Other: 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/. 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. 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