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The tariff classification of a porcelain cereal dishes from China
Issued June 24, 2014 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N253930 (June 24, 2014)
Tariff classification
HTS codes: 6911.10.8010
Headings: 6911
Product description
The submitted sample is identified as a Food Network porcelain square cereal bowl, Style# 14FNHT1210. As you requested, the sample will be returned to you. It measures approximately 2¾” in height by 5½” in width at the top by 3¾” in width at the bottom. The item is a dish that is square in shape and has four sides that slope inward. The inside bottom surface of the dish has an embossed decoration that has the appearance of a Christmas tree and the outside bottom surface of the dish has the embossed logo of the Food Network. Also embossed on the outside bottom surface are the words “Porcelain” “Handwash Only” and “Not for use in Microwave or Oven”. You have asked whether this item is correctly classified as a bowl in subheading 6911.10.5200 or as other than a bowl in subheading 6911.10.8010. A bowl is defined as a round open top container and therefore this item is not correctly classified in subheading 6911.10.5200 as a bowl.
CBP rationale
The applicable subheading for Style# 14FNHT1210 will be 6911.10.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware.
Full text
N253930 June 24, 2014 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6911.10.8010 Ms. Esther Chen Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomee Falls, Wisconsin 53051 RE: The tariff classification of a porcelain cereal dishes from China Dear Ms. Chen: In your letter dated May 21, 2014, you requested a tariff classification ruling. The submitted sample is identified as a Food Network porcelain square cereal bowl, Style# 14FNHT1210. As you requested, the sample will be returned to you. It measures approximately 2¾” in height by 5½” in width at the top by 3¾” in width at the bottom. The item is a dish that is square in shape and has four sides that slope inward. The inside bottom surface of the dish has an embossed decoration that has the appearance of a Christmas tree and the outside bottom surface of the dish has the embossed logo of the Food Network. Also embossed on the outside bottom surface are the words “Porcelain” “Handwash Only” and “Not for use in Microwave or Oven”. You have asked whether this item is correctly classified as a bowl in subheading 6911.10.5200 or as other than a bowl in subheading 6911.10.8010. A bowl is defined as a round open top container and therefore this item is not correctly classified in subheading 6911.10.5200 as a bowl. The applicable subheading for Style# 14FNHT1210 will be 6911.10.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware...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 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/. 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 Gary Kalus at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
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