B84026 B8 Ruling Active

The tariff classification of ceramic tableware from Portugal.

Issued April 16, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6912.00.4500, 6912.00.4810

Headings: 6912

Product description

This tureen, with a top lid and "grape leaf" pattern on its exterior, possesses a serving ladle which measures about 11 inches long; b) an oval-shape platter, item number PP 157129, which is noted to be valued at $6.40 per piece. It measures approximately 15 inches long and features a "grape leaf" pattern around its exterior rim. It is stated that the oval platter will be imported, marketed and sold separately from the soup tureen set.

CBP rationale

The applicable subheading for the earthenware soup tureen set, item number PP 157126, will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware. The applicable subheading for the earthenware oval platter, item number PP 157129, will be 6912.00.4500, HTS, which provides for other ceramic tableware.

Full text

NY B84026 April 16, 1997 CLA-2-69:RR:NC:2: 227 B84026 CATEGORY: Classification TARIFF NO.: 6912.00.4810; 6912.00.4500 Mr. David A. Eisen Siegel, Mandell & Davidson, P.C. Counselors at Law One Astor Plaza 1515 Broadway 43rd Floor New York, NY 10036-8901 RE: The tariff classification of ceramic tableware from Portugal. Dear Mr. Eisen: In your letter dated April 3, 1997, on behalf of Avon Products, Inc., you requested a tariff classification ruling. Samples are being returned as requested. The samples submitted consist of the following ceramic tableware: a) an earthenware soup tureen set, item number PP 157126, which measures approximately 15 inches long by 7 3/4 inches high. This tureen, with a top lid and "grape leaf" pattern on its exterior, possesses a serving ladle which measures about 11 inches long; b) an oval-shape platter, item number PP 157129, which is noted to be valued at $6.40 per piece. It measures approximately 15 inches long and features a "grape leaf" pattern around its exterior rim. It is stated that the oval platter will be imported, marketed and sold separately from the soup tureen set. The applicable subheading for the earthenware soup tureen set, item number PP 157126, will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...other than of porcelain or china, suitable for food or drink contact. The rate of duty will be 10.5 percent ad valorem. The applicable subheading for the earthenware oval platter, item number PP 157129, will be 6912.00.4500, HTS, which provides for other ceramic tableware...other than of porcelain or china...platters valued over $35 per dozen. The rate of duty will be 4.5 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 212-466-5794. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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