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HQ 085126


February 14, 1989

CLA-2 CO:R:C:G 085126 DPS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6912.00.3950

Mr. Buckner W. Hamilton
Wallace Companies, Inc.
175 Citation Court
Birmingham, Alabama 35209

RE: NYRL 840871 modified. Ceramic kitchen set; stoneware

Dear Mr. Hamilton:

This is in response to your letter of July 12, 1989, requesting reconsideration of New York Ruling Letter (NYRL) 840871, dated June 1, 1989, concerning the classification of a ceramic kitchen set from Taiwan under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Pictures and a sample of the subject merchandise were submitted with your request. Subsequently, further samples of a 77 piece setting, known as "Moonlight Stoneware," which the subject set is intended to accompany, along with a manufacturer's affidavit listing all the pieces available in the "Moonlight" pattern plus a price list, were submitted at the request of this office.

FACTS:

The ceramic kitchen set at issue consists of 10 pieces: 4 stoneware articles, 5 wooden utensils and a metal whisk, packaged together for retail sale. More specifically, the items are described as follows:

(1) a stoneware cylindrical container designed to hold kitchen utensils, measuring 5 inches in height and 4 inches in diameter;

(2) stoneware salt and pepper shakers with mug- style handles;

(3) a stoneware spoon rest;

(4) 5 wooden utensils (which include a meat tenderizer/mallet, fork, spoon and 2 stirring ladles); and

(5) a metal whisk

NYRL 840871 classified the subject kitchen set under subheading 6912.00.4900, HTSUSA, the provision covering other ceramic tableware and kitchenware, on the basis that the stoneware components of the ten piece kitchen set imparted the set's essential character pursuant to GRI 3(b). In the request for reconsideration, the inquirer indicates that the stoneware articles of the kitchen set are in a pattern that is available in specified sets in accordance with Chapter 69, Additional U.S. Note 6(b), HTSUSA. If the requirements of the Additional U.S. Note to Chapter 69 are satisfied, then the subject merchandise would qualify for classification under subheading 6912.00.3950, HTSUSA, which provides for tableware and kitchenware, of other than porcelain or china, available in specified sets in a pattern with an aggregate value of the articles listed in Additional United States Note 6(b) of Chapter 69, of over $38.00.

ISSUE:

Whether the subject 10 piece kitchen set satisfies the requirements of Chapter 69, Additional U.S. Note 6(b), allowing the kitchen set to be classified under subheading 6912.00.3950, HTSUSA.

LAW & ANALYSIS:

The General Rules for the Interpretation of the Harmonized System (GRI's) govern classification under the Harmonized Tariff Schedule. According to GRI 1, the primary consideration in determining whether merchandise should be classified in a heading should be given to the language of the heading and any relevant chapter or section notes, and, provided such headings or notes do not otherwise require, according to the remaining GRI's, taken in order.

With regard to the subject merchandise, we are in agreement with New York to the extent that it constitutes a set, and that in accordance with GRI 3(b), the essential character of the set is imparted by the stoneware components. Subsequent to the inquirer's reconsideration request, the importer has supplied Headquarters, at Headquarters' request,
with further information relevant to the application of Additional U.S. Note 6(b) to Chapter 69, which provides, in pertinent part:

If each of the following articles is sold or offered for sale in the same pattern, the classification hereunder in subheading
6911.10.35, 6911.10.39, 6912.00.35 or
6912.00.39, of all articles of such pattern shall be governed by the aggregate value of the following articles in the quantities indicated, as determined by the appropriate customs officer under section 402 of the
Tariff Act of 1930, as amended, whether or not such articles are imported in the same shipment:

12 plates of the size nearest to 26.7 cm. in maximum dimension,...12 plates of the size nearest to 15.3 cm. in maximum dimension,...12 tea cups and their saucers,...12 soups of the size nearest to 17.8 cm. in maximum dimension,...12 fruits of the size nearest to 12.7 cm. in maximum dimension,...1 platter or chop dish of the size nearest to 38.1 cm. maximum dimension,...1 open vegetable dish or bowl of the size nearest to 25.4 cm. in maximum dimension,...1 sugar of largest capacity,...1 creamer of ..., sold or offered for sale.

If either soups or fruits are not sold or offered for sale, 12 cereals of the size nearest to 15.3 cm. in maximum dimension, sold or offered for sale, shall be substituted therefor.

Upon careful examination of the inquirer's pictorial brochure depicting all of the components of the "Moonlight Collection," the submitted samples of various pieces from the stoneware collection, and review of the manufacturer's affidavit stating the number of each component included in the set and their respective values, we are satisfied that this importation meets the requirements of additional U.S. Note 6(b) to Chapter 69. Accordingly, the subject merchandise is classifiable under subheading 6912.00.3950, HTSUSA, rather than under subheading 6912.00.4900, HTSUSA as NYRL 840871 held.

HOLDING:

Pursuant to Section 177.9(d) of the Customs regulations (19 CFR 177.9(d)), NYRL 840871, which classified the subject kitchen set under subheading 6912.00.4900, HTSUSA, is hereby modified. For the reasons set forth above, the subject kitchen set, which has the same "Moonlight Collection" pattern as a full 77 piece ceramic tableware set offered for sale, is properly classifiable under subheading 6912.00.3950, HTSUSA. Merchandise classified under this subheading is subject to a duty rate of 4.5 percent ad valorem. NYRL 840871 is modified accordingly.

Sincerely,

John Durant, Director
Commercial Rulings Division

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