NY 875342 - The tariff classification of porcelain dinnerware from China. - United States International Trade Commision Rulings

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NY 875342

July 8, 1992

CLA-2-69:S:N:N3D:227 875342

CATEGORY: CLASSIFICATION

TARIFF NO.: 6911.10.39

Mr. Lee dos Santos
Tienshan
231 Wilson Avenue
South Norwalk, Connecticut 06854

RE: The tariff classification of porcelain dinnerware from China.

Dear Mr. Santos:

In your letter dated June 9, 1992, you requested a tariff classification ruling.

The merchandise at issue is porcelain dinnerware that is identified as in the Deck the Halls pattern, style 1541. The information submitted indicates that the Deck the Halls pattern dinnerware is principally for household use and is "available in specified sets" in accordance with Chapter 69, additional U.S. note 6(b) of the Harmonized Tariff Schedule of the United States, with an aggregate value of $56.19.

The applicable subheading for the Deck the Halls pattern, style 1541, porcelain dinnerware will be 6911.10.39, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic household tableware of porcelain, available in specified sets, in a pattern for which the aggregate value of the articles listed in additional United States note 6(b) of Chapter 69 is over $56.00. The rate of duty will be 8 percent ad valorem.

In your letter you state that Tienshan will provide the manufacturer with the decals to decorate the dinnerware. The decals meet the definition of an assist and their cost constitutes a statutory addition to the price paid or payable. The cost should be specifically reflected on the commercial invoice and duty assessed theron.

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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