United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 HQ Rulings > HQ 0951261 - HQ 0952146 > HQ 0951931

Previous Ruling Next Ruling


HQ 951931


August 6, 1992

CLA-2 CO:R:C:M 951931 EJD

CATEGORY: CLASSIFICATION

TARIFF NO: 6912.00.39

District Director of Customs
127 North Water Street
Ogensburg, New York 13669

RE: Protest No. 0712-92-100362; "Fresh Flowers" Dinnerware Pattern; Stoneware; Subheading 6912.00.48; Additional U.S. Note 6 (a) & (b) to Chapter 69; NY 832672; NY 840503; NY 840504

Dear Sir:

This is in response to the Application for Further Review of Protest No. 0712-92-100362, dated March 18, 1992, which pertains to the tariff classification of "Fresh Flowers" dinnerware (stoneware) under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise in question is ceramic dinnerware in the "Fresh Flowers" stoneware pattern imported by Mibon Marketing, Inc. from Japan.

This entry was liquidated under subheading 6912.00.48, HTSUS, which provides for "[c]eramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china...[t]ableware and kitchenware...[o]ther... [o]ther...[o]ther...[o]ther."

The protestant contends that the correct classification of the "Fresh Flowers" stoneware dinnerware is subheading 6912.00.39, HTSUS, which provides for

Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china...[t]able- ware and kitchenware...[o]ther...[o]ther...[a]vailable in specified sets...[i]n any pattern for which the aggregate value of the articles listed in additional U.S. note 6(b) of this chapter is over $38.

The protestant maintains that the subject dinnerware is tableware "available in specified sets". To support this claim, the protestant submitted an affidavit from the manufacturer listing the pieces made in the pattern and the corresponding values.

The protestant claims that the liquidation of this entry is inconsistent with New York Ruling Letter (NY) 832672, dated October 26, 1988, which classified porcelain dinnerware, "Fresh Flowers" pattern under subheading 6911.10.39, HTSUS, which provides for porcelain dinnerware available in specified sets.

ISSUE:

Whether the subject merchandise is "available in specified sets" as provided for under subheading 6912.00.39, HTSUS, or is not "available in specified sets" and is classifiable under subheading 6912.00.48, HTSUS.

LAW AND ANALYSIS:

The classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Additional U.S. Note 6 to Chapter 69, HTSUS, states, in pertinent part:

(a) The term "available in specified sets" embraces plates, cups, saucers and other articles principally used for preparing, serving or storing food or beverages, or food or beverage ingredients, which are sold or offered for sale in the same pattern, but no article is classifiable as being "available in specified sets" unless it is of a pattern in which at least the articles listed below in (b) of this note are sold or offered for sale.

(b) 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, ...whether or not such articles are imported in the same shipment:

12 plates of the size nearest to 26.7 cm in maximum dimension, sold or offered for sale, 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 in 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 largest capacity...

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.

Customs at the port of Champlain points out that NY 832672 applies to porcelain, not to stoneware, and unless the "Fresh Flowers" stoneware pattern is found to be "available in specified sets" subheading 6912.00.48, HTSUS, must apply.

According to the affidavit from the K.K. Yamakyu Seitosho, the manufacturer of the pattern, "Fresh Flowers" stoneware dinnerware is principally for household use and is "available in specified sets" with an aggregate value of $73.52. We are satisfied that this affidavit accurately describes the imported merchandise. Therefore, the "Fresh Flowers" stoneware dinnerware is properly classified under subheading 6912.00.39, HTSUS.

It is noted that in New York Ruling Letter (NY) 840503, dated May 22, 1989, concerning the classification of stoneware dinnerware, Customs determined that a different pattern of stoneware dinnerware was "available in specified sets" in accordance with Chapter 69, additional U.S. Note 6(b) of the HTSUS, with an aggregate value of $53.85. See also NY 840504, dated May 22, 1989.

HOLDING:

The ceramic dinnerware at issue is classified under subheading 6912.00.39, HTSUS, which provides for ceramic tableware, other than porcelain or china, available in specified sets with an aggregate value of the articles listed in U.S. Note 6(b) of over $38.00. The rate of duty is 4.5 percent ad valorem.

The protest should be granted in full. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: