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NY 812017




CLA-2-69:S:N:N3:227 812017

CATEGORY: CLASSIFICATION

TARIFF NO.: 6911.10.5200; 6911.10.5800; 6911.10.4500 6911.10.8010

Ms. Rebecca Proctor
Manager/Product Development
MacKenzie-Childs, Ltd.
3260 State Route 90
Aurora, NY 13026

RE: The tariff classification of ceramic tableware from China.

Dear Ms. Proctor:

In your letter dated June 21, 1995, you requested a tariff classification ruling. Sample is being returned as requested.

The merchandise at issue consists of the following "Maclachlan Dinnerware" of china:
a) an octagonal-shape chop plate, valued at $6 per unit, which measures about 12 inches in diameter;
b) a rectangular-shape chop plate, valued at $4 per unit, which measures about 8 inches by 10.5 inches;
c) a rectangular-shape bread and butter plate, valued at $3.50 per unit, which measures approximately 5 5/16 inches by 8 inches;
d) a mug, valued at $4 per unit, which measures nearly 4 3/4 inches in height;
e) a rectangular-shape food container with lid (sample submitted) which measures about 4 1/4 inches high by 5 1/4 inches at its widest dimension.

It is noted that each of the above articles will be packaged separately upon importation.

The applicable subheading for the rectangular-shape ceramic chop plates of china will be 6911.10.5200, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...of porcelain or china: platters or chop dishes valued over $40 but not over $143 per dozen. The rate of duty will be 8 percent ad valorem.

The applicable subheading for the ceramic bread and butter plate of china will be 6911.10.5800, HTS, which provides for other ceramic tableware...of porcelain or china: plates over 22.9 but not over 27.9 cm in maximum diameter and valued over $41 per dozen. The rate of duty will be 7.6 percent ad valorem.

The apppropriate subheading for the ceramic mug of china will be 6911.10.4500, HTS, which provides for ceramic tableware...of porcelain or china: mugs and other steins. The rate of duty will be 17.2 percent ad valorem.

The appropriate subheading for the ceramic food container of china will be 6911.10.8010, HTS, which provides for other ceramic tableware...of porcelain or china: suitable for food or drink contact, and dutiable at the rate of 25.5 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
Area Director

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