The tariff classification of a Stoneware Bunny with Candy Dish from China.

N124607 September 29, 2010 CLA-2-69:OT:RR:NC:N4:428 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Mr. John Gilewski Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a Stoneware Bunny with Candy Dish from China. Dear Mr. Gilewski: In your letter dated September 13, 2010, you requested a tariff classification ruling. The submitted sample is identified as Stoneware Bunny Décor with Candy Dish, Item #ESTR05. The item consists of a white stoneware statuette of a bunny with an attached round-shaped dish. The item measures 6 ½ inches tall by 9 ¼ inches wide by 4 ¾ inches deep overall, with the candy dish portion of the item measuring 4 ¾ inches in diameter and 2 inches tall. You indicated that the item will be marketed and sold for use during the Easter holiday. The sample is being returned to you as requested. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which may 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 article. The stoneware bunny with candy dish is a composite article. The essential character of the article is imparted by the candy dish. The applicable subheading for the Stoneware Bunny Décor with Candy Dish, Item #ESTR05, will be 6912.00.4810, HTSUS, which provides for “Ceramic tableware, kitchenware, other household articles… other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other, Suitable for food or drink contact.” The rate of duty will be 9.8% 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