The tariff classification of stoneware dinnerware from Japanand Thailand.
Issued April 27, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6912.00.39
Headings: 6912
Product description
The merchandise at issue is stoneware dinnerware that is identified as in the Basic White pattern. Item WWP-15, the 11 inch pie plate, is made in Thailand and the balance of items in the Basic White pattern are made in Japan. The information submitted indicates that the Basic White pattern is principally for household use and is "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 $59.70.
CBP rationale
The applicable subheading for the Basic White stoneware dinnerware pattern 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.
Full text
NY 884557 April 27, 1993 CLA-2-69:S:N:N3:227 884557 CATEGORY: Classification TARIFF NO.: 6912.00.39 Mr. N. Matsubano Sun World Commerce Co., Ltd. 2601, Tokugawa-cho, Higashi-ku, Nagoya, Japan RE: The tariff classification of stoneware dinnerware from Japan and Thailand. Dear Mr. Matsubano: In your letter dated March 29, 1993, on behalf of Over and Back, Inc., you requested a tariff classification ruling. The merchandise at issue is stoneware dinnerware that is identified as in the Basic White pattern. Item WWP-15, the 11 inch pie plate, is made in Thailand and the balance of items in the Basic White pattern are made in Japan. The information submitted indicates that the Basic White pattern is principally for household use and is "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 $59.70. The applicable subheading for the Basic White stoneware dinnerware pattern 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 rate of duty will be 4.5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Jean F. Maguire Area Director New York Seaport
More rulings on the same tariff codes
Revocation of Headquarters Ruling Letter (HQ) 955838, dated August 8, 1994; Classification of Ceramic tableware; Additional U.S. Note 6 (a) and (b), Chapter 69.
Revocation of Headquarters Ruling Letter (HQ) 967792, dated January 20, 2006; Interpretation of "available in specified sets" maximum size requirements of Additional U.S. Note 6 to Chapter 69, HTSUSA
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