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NY M82862




May 12, 2006

CLA-2-69:RR:NC:1:126 M82862

CATEGORY: CLASSIFICATION

TARIFF NO.: 6912.00.4810, 4419.00.8000, 4602.10.3500

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of ceramic and wooden tableware and kitchenware from China

Dear Mr. Crago:

In your letter dated April 12, 2006, you requested a tariff classification ruling. Representative samples were submitted and will be returned to you as requested.

The subject merchandise consists of the following: an oriental sushi dinner set that includes two ceramic (stoneware) bowls, two ceramic (stoneware) spoons, two bamboo chopsticks, two bamboo chopstick holders, and two bamboo placemats (item number W38I4507); an oriental sushi dinner set that includes two ceramic (stoneware) bowls, two ceramic (stoneware) dishes, two bamboo chopsticks, two bamboo chopstick holders and two bamboo placemats (item number W38I4510); an oriental sushi dinner set that includes two ceramic (stoneware) bowls, two ceramic (stoneware) dishes, one ceramic (stoneware) plate, two bamboo chopsticks, two bamboo chopstick holders and two bamboo placemats (item number W38I4509); an oriental sushi dinner set that includes two ceramic (stoneware) bowls, two bamboo chopsticks, two bamboo chopstick holders, two bamboo placemats and one wooden tray (item number W38I4505).

You indicated that each sushi dinner set will be imported packed together and ready for retail sale as a set.

 You stated that this merchandise will principally be sold to and used by individual consumers. These table/kitchen articles will primarily be used in the home.

The essential character of item numbers W38I4507, W38I4510 and W38I4509 is imparted by the ceramic articles.

The applicable subheading for the three oriental sushi dinner sets – item numbers W38I4507, W38I4510 and W38I4509 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 percent ad valorem.

Item number W38I4505, Oriental Sushi Dinner Set, is not classifiable as a set because all of the products in the set do not meet a particular need or carry out a specific activity together. The tray has a separate function from the other products in the set. Therefore, each product in this set is classifiable separately.

The two ceramic (stoneware) bowls are classifiable in subheading 6912.00.4810, 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 percent ad valorem.

The wood tray and the bamboo chopsticks are classifiable in subheading 4419.00.8000, HTSUS, which provides for tableware and kitchenware of wood, other. The rate of duty will be 3.2 percent ad valorem.

The placemats are composed of wood rods held together with yarn. The ends of the placemats are finished with bamboo strips. The placemats are classifiable in subheading 4602.10.3500, HTSUS, which provides for other articles made from plaiting materials, of one or more of the materials bamboo, rattan willow or wood. The rate of duty will be free.

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,

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