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NY N010298




June 1, 2007

CLA-2-20:RR:NC:2:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 2103.30.4000, 6911.10.8010

Mr. Steve Nowik
Panalpina Inc.
800 Devon Ave.
Elk Grove Village, IL 60007

RE: The tariff classification of mustard, ceramic dishes and spreader from China.

Dear Mr. Nowik:

In your first letter dated March 9, 2007, and a second letter received April 26, 2007, on behalf of The Wisconsin Cheeseman Inc., Sun Praire, WI, you requested a tariff classification ruling.

Samples accompanied your first letter and product composition information was submitted with your second letter. Item no. 7306 Mustard Set is comprised of one 99-gram jar of Hot Mustard, one 99-gram jar of Whole Grain Mustard, two ceramic serving dishes, and one ceramic spreader, in a clear plastic box. The Whole Grain Mustard consists of water, mustard seeds, white wine vinegar, honey, salt, mustard bran, mustard flour, pimento, parlic, xanthan gum, and turmeric. The Hot Mustard contains water, mustard flour, sugar, salt, wheat flour, citric acid, rapeseed oil, turmeric, xanthan gum, and artificial flavor. The square-shaped ceramic dishes measure approximately 3 inches square and 2 inches deep. The mustard spreader measures 3-1/2 inches in length and is affixed to the clear plastic box with ribbon. You state that the serving dishes and the ceramic spreader are made of porcelain. The item is assembled in China from mustards that are products of the United Kingdom and ceramic dishes and spreader that are products of China. You state that item no. 7306 Mustard Set will be marketed and sold to individual consumers and not for sale to restaurants or institutions.

The applicable subheading for the Whole Grain Mustard and the Hot Mustard will be 2103.30.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mustard flour and meal and prepared mustardprepared mustard. The rate of duty will be 2.8 cents per kilogram.

The applicable subheading for the ceramic (porcelain) dishes and spreader will be 6911.10.8010, 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/.

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.

The olives and the 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 Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling 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 Stanley Hopard at 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,

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