N233903 N2 Ruling Active

The tariff classification of stoneware coasters from China.

Issued October 26, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6912.00.4890

Headings: 6912

Product description

The Car Coaster is a flat disk measuring approximately 2.5 inches in diameter by .25 inches high.

CBP rationale

The applicable subheading for the Car Coaster, item number 143829, will be 6912.00.4890, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware…other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other: Other.

Full text

N233903 October 26, 2012 CLA-2-69:OT:RR:NC:N4:428 CATEGORY: Classification TARIFF NO.: 6912.00.4890 Ms. Robin West Dollar Tree Stores, Inc. 500 Volvo Parkway Chesapeake, VA 23320 RE: The tariff classification of stoneware coasters from China. Dear Ms. West: In your letter dated September 28, 2012, you requested a tariff classification ruling. The merchandise under consideration is described as the Car Coaster, item number 143829. Samples of the Car Coaster were submitted with your ruling request and will be returned to you. The Car Coaster is a flat disk measuring approximately 2.5 inches in diameter by .25 inches high. You state that the Car Coaster may be placed in the cup holder of a vehicle in order to keep the bottom of the cup holder dry, and to protect clothing from drips. A half-moon-shaped notch cut into the side of the coaster facilitates its removal from the cylindrical cup holder. During telephone conversations with our office on October 15 and October 22, 2012, you stated that the Car Coaster is made of stoneware ceramic, and is not suitable for food or drink contact. The applicable subheading for the Car Coaster, item number 143829, will be 6912.00.4890, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware…other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other: Other.” The general rate of duty will be 9.8 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, Thomas J. Russo Director National Commodity Specialist Division

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