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NY N019401

November 13, 2007



TARIFF NO.: 8215.20.0000 / 6912.00.4400

Ms. Jane Liu
Import Director
Tabletops Unlimited Inc.
23000 Avalon Blvd.
Carson, CA 90745

RE: The tariff classification of a 14 piece tableware set from China.

Dear Ms. Liu:

In your letter dated November 5, 2007, you requested a tariff classification ruling.

You have described the item as a 14 piece tableware set. The design names are Roxy and Water color. The packaged sets contain the following items: 2 - 11” Amalfi earthenware dinner plates (less than $8.50/doz.) 2 - 7” x 2.5” Sun Coupe earthenware cereal bowls 2 - 16 oz. Matrix earthenware mugs
2 - 19 oz acrylic plastic tumblers
2 - stainless steel spoons with acrylonitrile butadiene styrene (abs) plastic handles 2 - stainless steel forks with abs plastic handles 2 - stainless steel knives with abs plastic handles.

The applicable subheading for the 14 piece tableware set will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: other sets of assorted articles. The set will be dutiable at the rate of duty applicable to that article in the set subject to the highest rate of duty. In this case the rate of duty for the earthenware mugs, 10% ad valorem under 6912.00.4400, will be the highest and will apply to the whole set. The complete tariff classification for the set will be 8215.20.0000 / 6912.00.4400.

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.             

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 Kathy Campanelli at 646-733-3021.


Robert B. Swierupski

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