10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

885478 88 Ruling Active

The tariff classification of stoneware dinnerware from Japan.

Issued May 3, 1993 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

88 885478 (May 3, 1993)

Tariff classification

HTS codes: 6912.00.39

Headings: 6912

Product description

The merchandise at issue are stoneware dinnerware that are identified as in the Cat Collection, Mom Collection, Bird Collection and Xmas Collection patterns. The information submitted indicates that the above 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 $56.73.

CBP rationale

The applicable subheading for the Cat Collection, Mom Collection, Bird Collection and Xmas Collection stoneware dinnerware 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.

Full text

NY 885478 May 03, 1993 CLA-2-69:S:N:N3:227 885478 CATEGORY: Classification TARIFF NO.: 6912.00.39 Mr. M. Okazaki Sun World Commerce Co., Ltd. 2601, Tokugawa-cho, Higashi-ku, Nagoya, Japan RE: The tariff classification of stoneware dinnerware from Japan. Dear Mr. Okazaki: In your letter dated April 21, 1993, on behalf of Action Industries, Inc., you requested a tariff classification ruling. The merchandise at issue are stoneware dinnerware that are identified as in the Cat Collection, Mom Collection, Bird Collection and Xmas Collection patterns. The information submitted indicates that the above 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 $56.73. The applicable subheading for the Cat Collection, Mom Collection, Bird Collection and Xmas Collection stoneware dinnerware 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 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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow 885478

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.