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NY N011506

May 23, 2007



TARIFF NO.: 6912.00.4810

Ms. Tammie Oliver
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051

RE: The tariff classification of earthenware square plates from China.

Dear Ms. Oliver:

In your letter dated May 15, 2007, you requested a tariff classification ruling.

The submitted samples consist of three styles of plates, identified as item numbers EN875/SSP-JOPQ, EN1075/SDP-JOSQ and EN1075/SDP-JOSF. In your letter you indicate that the plates are intended to be used for food. The plates are square in shape and are composed of earthenware ceramics. Each plate has a winter scene on its face, with some of the pattern slightly raised. EN875/SSP-JOPQ will be labeled and marketed as a salad plate. It measures 9” x 9” x ¾” and is valued at $1.88. EN1075/SDP-JOSQ and EN1075/SDP-JOSF will both be labeled and marketed as dinner plates. They measure approximately 11” x 11” x 1” and are valued at $2.33 each.

Your samples are being returned as requested.

The applicable subheading for the above-described earthenware square plates will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware, kitchenware, other household articles and toilet articles, 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% 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 Sharon Chung at 646-733-3028.


Robert B. Swierupski

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