The tariff classification of a ceramic tableware set from China.
Issued June 17, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6912.00.4890
Headings: 6912
GRI rules applied: GRI 3(c)
Product description
b) a square-shape hot plate measuring about 5 3/4 inches by 5 3/4 inches. c) a napkin holder measuring nearly 4 3/4 inches high by 2 1/4 inches wide. It is noted that the exterior of these tableware items depict the colorful motif of foliage and produce. You claim that this merchandise should be properly classified under subheading 6912.00.4100, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...other than of porcelain or china...salt and pepper shaker sets. However, since there is no one component imparting the essential character of this set, in noting GRI 3(c), the subject merchandise will be classified under the subheading (in this instance 6912.00.4890, HTS) that occurs last in numerical order among those which equally merit consideration.
CBP rationale
The applicable subheading for the Tuscany 4 Piece Set will be 6912.00.4890, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware.
Full text
NY C88323 June 17, 1998 CLA-2-69:RR:NC:2:227 C88323 CATEGORY: Classification TARIFF NO.: 6912.00.4890 Ms. Tammy Locke Wholesale Supply Co., Inc. 7100 Service Merchandise Dr. Brentwood, TN 37027 RE: The tariff classification of a ceramic tableware set from China. Dear Ms. Locke: In your letter dated May 22, 1998, you requested a tariff classification ruling. The samples submitted consist of the following tableware articles of earthenware that are referred to as the "Tuscany 4 Piece Set," item number 131956JG: a) salt and pepper shakers which measure approximately 4 1/2 inches long. b) a square-shape hot plate measuring about 5 3/4 inches by 5 3/4 inches. c) a napkin holder measuring nearly 4 3/4 inches high by 2 1/4 inches wide. It is noted that the exterior of these tableware items depict the colorful motif of foliage and produce. You claim that this merchandise should be properly classified under subheading 6912.00.4100, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...other than of porcelain or china...salt and pepper shaker sets. However, since there is no one component imparting the essential character of this set, in noting GRI 3(c), the subject merchandise will be classified under the subheading (in this instance 6912.00.4890, HTS) that occurs last in numerical order among those which equally merit consideration. The applicable subheading for the Tuscany 4 Piece Set will be 6912.00.4890, 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 10.1 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, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a ceramic stoneware plate from China
The tariff classification of a ceramic ginger jar from China
The tariff classification of a ceramic napkin holder from China
The tariff classification of stoneware coasters from China.
The tariff classification of ceramic place cards from Taiwan.
The tariff classification of a microwaveable hotplate from China.
The tariff classification of a trivet from China.
The tariff classification of a trivet from China.
The tariff classification of an Apple Table Top Caddy from China.
The tariff classification of a utensil holder and a recipe box, of wood and ceramic, from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →