The tariff classification of a stoneware cereal bowl from China.

N297728 June 27, 2018 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Ms. Mary Brinkman Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a stoneware cereal bowl from China. Dear Ms. Brinkman: In your letter dated May 18, 2018, you requested a tariff classification ruling. The submitted sample identified as style # 74STTRSB is a square shaped, cereal bowl made of stoneware ceramic. The bowl measures approximately 6” by 6” at the top opening, the sides measure approximately 3.5” in height and the bottom measures approximately 3” by 3”. The external surface has a red rim decorated with images of snowflakes and the sides are decorated with snow scenes with snowmen with an off-white background. The interior surface is off-white. You suggested that this item would be correctly classified in subheading 6912.00.4810 and we agree. The applicable subheading for style # 74STTRSB 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 the World Wide Web at https://hts.usitc.gov/current. 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division