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NY 809109




CLA-2-69:S:N:N3:227 809109

CATEGORY: CLASSIFICATION

TARIFF NO.: 6912.00.4500; 6911.10.5200; 6911.10.4500

Mr. P. Todd Fredette
A.N. Deringer, Inc.
173 W. Service Road
Champlain, NY 12919

RE: The tariff classification of ceramic tableware from Poland.

Dear Mr. Fredette:

In your letter dated April 4, 1995, on behalf of Formenton, Inc., you requested a tariff classification ruling. Samples are being returned as requested.

The samples submitted consist of the following ceramic tableware articles:
a) a white jumbo cup and saucer (item number CAL-W) and a black jumbo cup and saucer (item number CAL-BL) of stoneware, noting both to be valued at $60 per dozen. The cups measure about 3 inches high with a top diameter of 4 3/4 inches, while the saucers measure approximately 6 3/4 inches in diameter. It is noted that across the body of each cup is imprinted with the wording of "Cafe au Lait";
b) a white porcelain soup bowl and saucer (item number 032-W), with the soup measuring about 2 1/4 inches high by 4 inches across its top diameter (valued at $27.20 per dozen) and the saucer measuring about 6 1/4 inches in diameter (valued at $13.60 per dozen). It is noted that the soup possesses a handle on each side;
c) a white porcelain soup bowl and saucer (item number 032-CAL), with the soup measuring approximately 2 1/4 inches high by 4 inches across its top diameter (valued at $32 per dozen) and the saucer measuring about 6 1/4 inches in diameter (valued at $16 per dozen). It is noted that the soup possesses a handle on each side as well as the printing of "Cafe au Lait" across its body;
d) a porcelain mug with funny face, item number BONJ, measuring about 3 1/4 inches high with a top diameter of 3 1/4 inches. It is imprinted with the wording "Good morning" and "Bon jour";

The applicable subheading for the jumbo cups and saucers (item numbers CAL-W and CAL-BL) of stoneware will be 6912.00.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic tableware...other than of porcelain or china...cups valued over $5.25 per dozen and saucers valued over $3 per dozen, and dutiable at the rate of 4.5 percent ad valorem.

The applicable subheading for the porcelain soups with saucers (item numbers 032-W and 032-CAL) will be 6911.10.5200, (HTS), which provides for tableware of porcelain...soups valued over $9.30 but not over $33 per dozen and saucers valued over $5.25 but not over $18.75 per dozen. The rate of duty will be 8 percent ad valorem.

The appropriate subheading for the porcelain mug with funny face (item number BONJ) will be 6911.10.4500, HTS, which provides for tableware of porcelain...mugs. The rate of duty will be 17.2 percent ad valorem.

Articles classifiable under subheading 6911.10.4500, HTS, which are products of Poland, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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
Area Director

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