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The tariff classification of porcelain and stoneware dinnerware from China.
Issued August 18, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B87750 (August 18, 1997)
Tariff classification
HTS codes: 6912.00.20, 6911.10.10
Product description
The merchandise in question is porcelain and stoneware dinnerware that has been marketed and sold principally for hotel use. However, in an attempt to expand your market beyond commercial use you intend to also market the same dinnerware for household use through retail stores. U.S. Rule of interpretation 1(a), HTS, states that "a tariff classification controlled by use is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that same class or kind to which the imported goods belong, and the controlling use is the principal use." The information submitted indicates that the subject dinnerware are of the class or kind of merchandise principally used in hotels and restaurants.
CBP rationale
The applicable subheading for the porcelain dinnerware will be 6911.10.10, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic tableware of porcelain or china, hotel or restaurant ware and other ware not household ware.
Full text
NY B87750 August 18, 1997 CLA-2-69:RR:NC:2:227 B87750 CATEGORY: Classification TARIFF NO.: 6911.10.10; 6912.00.20 Mr. Barry A. James James Associates Ltd. 7733 S. Poplar Way Englewood, CO 80112 RE: The tariff classification of porcelain and stoneware dinnerware from China. Dear Mr. James: In your letter dated July 14, 1997, you requested a tariff classification ruling. The merchandise in question is porcelain and stoneware dinnerware that has been marketed and sold principally for hotel use. However, in an attempt to expand your market beyond commercial use you intend to also market the same dinnerware for household use through retail stores. U.S. Rule of interpretation 1(a), HTS, states that "a tariff classification controlled by use is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that same class or kind to which the imported goods belong, and the controlling use is the principal use." The information submitted indicates that the subject dinnerware are of the class or kind of merchandise principally used in hotels and restaurants. The applicable subheading for the porcelain dinnerware will be 6911.10.10, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic tableware of porcelain or china, hotel or restaurant ware and other ware not household ware. The duty rate will be 32 percent ad valorem. The applicable subheading for the stoneware dinnerware will be 6912.00.20, HTS, which provides for ceramic tableware of other than porcelain or china, hotel or restaurant ware and other ware not household ware. The duty rate will be 32.9 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 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
More rulings on the same tariff codes
Modification of HQ H169055 and HQ H226264; classification of ceramic dinnerware
Review of Protest 1001-98-101682; Rosenthal USA Ltd.; Chinaware
The tariff classification of porcelain dinnerware from Italy
Ceramic tableware, of porcelain or china, used in the rental industry; heading 6911, ceramic household tableware, of porcelain or china, versus ceramic hotel and restaurant tableware and other non-household tableware, of porcelain or china; HQ 082780; principal use, class or kind; Carborundum factors
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