NY D87739 - The tariff classification of porcelain dinnerware from China. - United States International Trade Commision Rulings

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March 4, 1999

CLA?2?69:RR:NC:2:227 D87739

CATEGORY: CLASSIFICATION

TARIFF NO.: 6911.10.45; 6911.10.80

Ms. Deborah S. Woodward
Oneida Ltd.
Oneida, NY 13421

RE: The tariff classification of porcelain dinnerware from China.

Dear Ms. Woodward:

In your letter dated February 1, 1999, you requested a tariff classification ruling.

The merchandise at issue is porcelain household dinnerware that is identified as in the Garden Delights pattern. The items available in the Garden Delights pattern are stated to be as follows:

Description FOB Unit Value Per Dozen

10.75" Dinner Plate $ 8.98
8.25" Salad Plate 4.98
9.25" Rim Soup Bowl 6.88 Mug 4.70
Cup 3.56
Saucer 3.15
9.25" Veg. Bowl 10.18
14.00" Oval Platter 31.97
Sugar 10.92
Creamer 7.63

The information submitted indicates that the Garden Delights pattern does not offer a fruit dish or, in lieu of a fruit dish, a cereal bowl and, therefore, is not "available in specified sets" in accordance with Chapter 69, additional U.S. note 6(b) of the Harmonized Tariff Schedule of the United States. The applicable subheading for the mug will be 6911.10.45, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic mugs of porcelain or china. The duty rate will be 15.8 percent ad valorem.

The applicable subheading for the balance of items in the Garden Delights pattern will be 6911.10.80, HTS, which provides for other ceramic enumerated household tableware, of porcelain or china, that do not meet specified values. The rate of duty will be 23.4 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Kalkines at (212) 637-7073.

Sincerely,

Robert B. Swierupski
Director

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