NY 0865435 - The tariff classification of porcelain tableware from Japan. - United States International Trade Commision Rulings

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NY 865435

August 09, 1991

CLA-2-69:S:N:N3D:227 865435

CATEGORY: CLASSIFICATION

TARIFF NOS.: 6911.10.4900; 6911.10.8000; 6911.10.4500 and 6911.10.4900

Ms. Patty Iacono
Gladish & Associates/Seino America, Inc.
215 Long Beach Blvd. #511
Long Beach, CA 90802

RE: The tariff classification of porcelain tableware from Japan.

Dear Ms. Iacono:

In your letter dated May 22, 1991 (received in this office on July 26, 1991), on behalf of Koyo Ceramics, Inc., you requested a tariff classifica- tion ruling. The samples submitted will be returned as requested.

The porcelain tableware samples consist of the following: a rectan- gular serving platter with a raised pedestal bottom, item number S-13, mea- suring approximately 10 1/4" by 6 1/2" and estimated to be valued at $93.60 per dozen; a rice bowl, item number S-14, measuring approximately 4 3/4" in diameter and estimated to be valued at $12.24 per dozen; a mug, item number S-15, measuring approximately 4" high and estimated to be valued at $30.84 per dozen; and a cup, item number S-16, measuring approximately 3 1/2" high and estimated to be valued at $20.28 per dozen. It is stated that these items are to be principally used in the household.

The applicable subheading for the serving platter will be 6911.10.4900, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware and kitchenware of porcelain or china...platters or chop dishes valued over $40 per dozen. The rate of duty will be 8 percent ad valorem.

The applicable subheading for the rice bowl will be 6911.10.8000, HTS, which provides for tableware and kitchenware of porcelain or china, other, other. The rate of duty will be 26 percent ad valorem.

The applicable subheading for the mug will be 6911.10.4500, HTS, which provides for tableware and kitchenware of porcelain or china... mugs and other steins. The rate of duty will be 17.5 percent ad valorem.

The applicable subheading for the cup will be 6911.10.4900, HTS, which provides for tableware and kitchenware of porcelain or china...cups valued over $8 per dozen. The rate of duty will be 8 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

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