The tariff classification of a porcelain sake set and a porcelain cup from China.

N181433 September 13, 2011 CLA-2-69:OT:RR:NC:4:428 CATEGORY: Classification TARIFF NO.: 6911.10.8010 Mr. Daniel Percival East-West Associates, Inc. 14821 Northam Street La Mirada, CA 90638 RE: The tariff classification of a porcelain sake set and a porcelain cup from China. Dear Mr. Percival: In your letter dated August 8, 2011, you requested a tariff classification ruling on behalf of your client, Baifu International Trading Company. The merchandise under consideration is a Sake Set, item number F15607, and a Cup, item number B1214. You state that both items are made of porcelain. Samples of the Sake Set and the Cup were submitted with your ruling request and will be returned to you. The Sake Set consists of a sake flask and four non-handled sake cups packaged together in a box for retail sale. The cups measure approximately 1.75 inches high with an open top diameter of 2 inches, while the flask measures approximately 4.8 inches high by 2 inches in diameter at its widest points. The flask and cups are all pale green in color and are decorated with a stylized bamboo plant design. The value of the Sake Set is given as $1.96. The Cup measures approximately 3 inches high with an open top diameter of 2.75 inches, tapering to a base 1.5 inches in diameter. It is ivory in color and is decorated with thin blue, red, and green vertical stripes, and like the sake cups does not feature a handle. You state it is valued at $.17. The applicable subheading for the Sake Set, item number F15607, and the Cup, item number B1214, will be 6911.10.8010 , 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: Other: Other: Other: Suitable for food or drink contact.” The general rate of duty will be 20.8 percent 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 Nicole Sullivan at (646) 733-3028. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division