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NY 814238




CLA-2-69:S:N:N3:227 814238

CATEGORY: CLASSIFICATION

TARIFF NO.: 6911.10.38; 6913.10.5000

Mr. Donald S. Stein
Manatt, Phelps & Phillips
1501 M Street N.W., Suite 700
Washington, D.C. 20005-1702

RE: The classification of porcelain tableware and kitchenware as well as decorative articles from Hungary.

Dear Mr. Stein:

In your letter dated August 28, 1995, on behalf of your client, Martin's Herend Imports, Inc., you requested a tariff classification ruling.

The merchandise at issue consists of the following porcelain articles:
a) tableware and kitchenware for household use that will be imported in a pattern which has been qualified as being "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 which is assumed to be over $200;
b) oversized plates and platters, item numbers 8401, 8402, 8427 and 8434, which are handpainted in both regular patterns and special limited edition patterns, designs and scenes. It is noted that these plates and platters have two holes drilled in their bottom to facilitate their hanging on walls.

You inquire whether tableware and kitchenware, other than those items identified in additional U.S. note 6(b), when imported in a pattern that has been qualified as being "available in specified sets," would be more properly classified under subheading 6911.10.38, HTS, which provides for porcelain household tableware and kitchenware that are available in specified sets: in a pattern for which the aggregate value of the articles listed in additional U.S. note 6(b) of this chapter is over $200, or alternatively classified under subheading 6911.90.00, HTS, which provides for other household articles of porcelain.

It should be noted that when tableware and kitchenware are imported in a pattern that has been qualified as being "available in specified sets" in accordance with Chapter 69, additional U.S. Note 6 (b) of the Harmonized Tariff Schedule of the United States, they are not limited by the enumerated articles in additional U.S. note 6(b) and, therefore, classifiable under the appropriate subheading for tableware and kitchenware that are available in specified sets.

The applicable subheading for the subject porcelain tableware and kitchenware will be 6911.10.38, Harmonized Tariff Schedule of the United States (HTS), which provides for porcelain household tableware and kitchenware, available in specified sets, in a pattern for which the aggregate value of the articles listed in additional U.S. note 6 (b) of this chapter is over $200. The duty rate will be 7.6 percent ad valorem.

The applicable subheading for the oversized decorative plates and platters (item numbers 8401, 8402, 8427 and 8434), which possess predrilled holes for hanging purposes, will be 6913.10.5000, HTS, which provides for other ornamental ceramic articles of porcelain. The rate of duty will be free.

Articles classifiable under subheading 6911.10.38, HTS, which are products of Hungary, 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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