B88311 B8 Ruling Active

The tariff classification of a ceramic dinnerware set from China.

Issued August 22, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6912.00.4400, 6912.00.4500

Headings: 6912

Product description

6 cm high with a top diameter of 7.6 cm, which are valued at $15.36 per dozen; b) 4 cereal bowls, measuring approximately 17.15 cm in diameter, which are valued at $13.92 per dozen; c) 4 bread plates, measuring approximately 16.5 cm in diameter, which are valued at $13.80 per dozen; d) 4 dinner plates, measuring about 25.4 cm in diameter, which are valued at $27.36 per dozen. It is also stated that this merchandise will be imported in the "Daisy" print pattern.

CBP rationale

The applicable subheading for the ceramic mugs, item number 972519, will be 6912.00.4400, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware. The applicable subheading for the ceramic cereal bowls, bread plates and dinner plates, item number 972519, will be 6912.00.4500, HTS, which provides for other ceramic tableware.

Full text

NY B88311 August 22, 1997 CLA-2-69:RR:NC:2: 227 B88311 CATEGORY: Classification TARIFF NO.: 6912.00.4400; 6912.00.4500 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a ceramic dinnerware set from China. Dear Ms. Aldinger: In your letter dated July 31, 1997, you requested a tariff classification ruling. The samples submitted comprise a 16 piece stoneware dinnerware set in the "Welcome Home" print pattern, item number 972519, which consists of the following articles: a) 4 mugs, measuring nearly 7.6 cm high with a top diameter of 7.6 cm, which are valued at $15.36 per dozen; b) 4 cereal bowls, measuring approximately 17.15 cm in diameter, which are valued at $13.92 per dozen; c) 4 bread plates, measuring approximately 16.5 cm in diameter, which are valued at $13.80 per dozen; d) 4 dinner plates, measuring about 25.4 cm in diameter, which are valued at $27.36 per dozen. It is also stated that this merchandise will be imported in the "Daisy" print pattern. The applicable subheading for the ceramic mugs, item number 972519, will be 6912.00.4400, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...other than of porcelain or china...mugs and other steins. The rate of duty will be 11.4 percent ad valorem. The applicable subheading for the ceramic cereal bowls, bread plates and dinner plates, item number 972519, will be 6912.00.4500, HTS, which provides for other ceramic tableware...other than of porcelain or china...cereals valued over $6 per dozen; plates not over 22.9 cm in maximum diameter and valued over $6 per dozen; and plates over 22.9 but not over 27.9 cm in maximum diameter and valued over $8.50 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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