The tariff classification of porcelain bakers on metal stands from China

NY R04553 August 21, 2006 CLA-2-68:RR:E:NC:1:126 R04553 CATEGORY: Classification TARIFF NO.: 6911.10.8010 Mr. Bill Helms Schmidt, Pritchard & Co., Inc. 9801 W. Lawrence Ave. Schiller Park, IL 60176 RE: The tariff classification of porcelain bakers on metal stands from China Dear Mr. Helms: In your letter dated August 4, 2006, on behalf of Euromarket Designs, you requested a tariff classification ruling. Photographs were submitted with your ruling request The products – SKU# 535-257 and 535-303 – are ceramic bakers on metal stands. You stated that the SKU# 535-257 baker measures 13.5 inches by nine inches and the SKU# 535-303 baker measures eighteen inches by 6.5 inches. You stated that the type of ceramics that comprises these bakers is porcelain. You stated that the bakers can be used in the oven or microwave during the preparation of food and that they can also be used subsequently while the food is being served. For each product (SKU# 535-257 and 535-303), you advised us that the baker and the stand will be imported packed together ready for retail sale. You stated that these products will be marketed exclusively to consumers. The applicable subheading for the porcelain bakers on metal stands 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 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 Jacob Bunin at 646-733-3027. 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.  Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division