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NY N004745




January 11, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6912.00.5000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112

RE: The tariff classification of a ceramic pet bowl kit from China

Dear Mr. Hoffacker:

In your letter dated December 13, 2006, on behalf of your client, Big Lots Stores, Inc., you requested a tariff classification ruling. A representative sample was submitted and will be returned to you as requested.

The submitted sample, designated in your letter as “Decorate Your Own Pet Bowls” – item number 24719, is a kit that consists of two ceramic (non-porcelain) pet bowls (each bowl is in the shape of half a dog biscuit), six non-toxic pots of paint and one paint brush, all packaged together for retail sale as a set.

      The kit allows children (ages 5 and up) to use paint to decorate the exterior surface of each pet bowl with their own designs.

The kit is a "set" for tariff classification purposes with the essential character imparted by the ceramic pet bowls.

The applicable subheading for the ceramic pet bowl kit will be 6912.00.5000, 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: other. The rate of duty will be 6 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.

This product 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.

      This article may also 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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