888820 88 Ruling Active

The tariff classification of a ceramic Christmas dinnerwareset from China.

Issued August 20, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6912.00.4800

Headings: 6912

Product description

70 each; b) a salad plate, measuring about 7 1/2 inches in diameter, which is valued at $.36 each; c) a soup bowl, measuring about 8 inches in diameter, which is valued at $.40 each; d) a coffee cup, measuring about 3 inches high, which is valued at $.32 each; e) a saucer, measuring about 6 inches in diameter, which is valued at $.22 each. It is noted that this dinnerware set is constructed of Kaolin clay and is decorated with green holly leaves and red berries.

CBP rationale

The applicable subheading for the ceramic Christmas dinnerware set, product number 221301, will be 6912.00.4800, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware.

Full text

NY 888820 August 20, 1993 CLA-2-69:S:N:N3:227 888820 CATEGORY: Classification TARIFF NO.: 6912.00.4800 Ms. Jacqueline A. Bonace Blair Corporation 220 Hickory Street Warren, PA 16366-0001 RE: The tariff classification of a ceramic Christmas dinnerware set from China. Dear Ms. Bonace: In your letter dated July 27, 1993, you requested a tariff classification ruling. Samples are being returned as requested. The samples submitted are five pieces of a 20 piece ceramic Christmas dinnerware set, product number 221301, which consist of the following: a) a dinner plate, measuring about 10 3/8 inches in diameter, which is valued at $.70 each; b) a salad plate, measuring about 7 1/2 inches in diameter, which is valued at $.36 each; c) a soup bowl, measuring about 8 inches in diameter, which is valued at $.40 each; d) a coffee cup, measuring about 3 inches high, which is valued at $.32 each; e) a saucer, measuring about 6 inches in diameter, which is valued at $.22 each. It is noted that this dinnerware set is constructed of Kaolin clay and is decorated with green holly leaves and red berries. The applicable subheading for the ceramic Christmas dinnerware set, product number 221301, will be 6912.00.4800, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...other than of porcelain or china. The rate of duty will be 11.5 percent ad valorem. 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 New York Seaport

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