The tariff classification of a stoneware fondue set with stainless steel forks from China

N264119 May 19, 2015 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a stoneware fondue set with stainless steel forks from China Dear Ms. Trotta: In your letter dated April 13, 2015, you requested a tariff classification ruling. The submitted sample is identified as a Fondue Pot. It consists of a fondue pot and a separate stand that are made of stoneware ceramic. Although not included in your submitted sample, you have stated that prior to importation, this item will be packaged together for retail sale with four stainless steel fondue forks and two tea light candles. As you requested, the sample will be returned to you. The fondue pot measures approximately 4¾” in diameter at the top open mouth and approximately 3¼” in diameter at the base. The stand measures approximately 4¾” in diameter at the top and approximately 3¼” at the base. The stand has an aperture on the bottom surface that measures approximately 2” in diameter and is designed for the insertion of one of the tea light candles. There are also two oblong shaped apertures, one on each of two opposing sides of the stand, that each measure approximately 2½” by 1¼”. The front of the pot is designed with the printed image of a bearded man and the words “Chocolateria San Churro.” Printed in script on the inside surface of the pot on each of two opposing sides are the words “Sweeten thy Soul.” This item is considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. The candles are consumable and the forks are eating utensils that are subsidiary to the pot and stand. Therefore it is the opinion of this office that the stoneware pot and stand provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the fondue pot, stand, forks and tea light candles will be 6912.00.4810, 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…suitable for food or drink contact. The 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 Gary Kalus at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division