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NY H89455




April 12, 2002

CLA-2-69:RR:NC:2:227 H89455

CATEGORY: CLASSIFICATION

TARIFF NO.: 6912.00.39

Ms. Lesa R. Hubbard
J.C.Penney Purchasing Corporation
P.O. Box 10001
Dallas, Texas 75301-0001

RE: The tariff classification of stoneware dinnerware from Taiwan or China

Dear Ms. Hubbard:

In your letter dated March 12, 2002, you requested a tariff classification ruling.

The stoneware dinnerware from Taiwan is identified as in the patterns Variation and Vintage. The information submitted indicates that the patterns are principally for household use and are “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 over $38.

The applicable subheading for the Variation and Vintage patterns will be 6912.00.39, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic household tableware, other than of porcelain or china, available in specified sets, in a pattern for which the aggregate value of the articles listed in additional U.S. note 6(b) of Chapter 69 is over $38. The duty rate will be 4.5 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the dinnerware patterns purchased from Sakura, Inc. Your request for a classification ruling should include Sakuras position in this transaction. Do they manufacture the dinnerware or are they the sales agent for the producer or just a reseller? Do the submitted affidavits cover goods from China or Taiwan? Is the price for the 77 piece sets indicated in the affidavits, the price paid by JC Penny? When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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 646-733-3028.

Sincerely,

Robert B. Swierupski
Director,

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