D83899 D8 Ruling Active

The tariff classification of stoneware dinnerware from China.

Issued November 17, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6912.00.48, 6912.00.45

Headings: 6912

Product description

stoneware household dinnerware that is identified as in the White Departure pattern. The items available in the White Departure pattern are stated to be as follows: Description FOB Unit Value Per Dozen 10.5" Dinner Plate $19.32 7.5" Salad Plate 8.28 6.5" Soup Plate 11.40 9 oz. Cup 9.24 5.75" Saucer 8.64 Rim Bowl 10.68 Serving Bowl 15.00 Serving Platter 30.60 6 oz. Sugar (Lid) 32.16 8 oz. Creamer 16.56 The information submitted indicates that the White Departure pattern does not offer a fruit dish or, in lieu of a fruit dish, a cereal bowl and, therefore, is not "available in specified sets" in accordance with Chapter 69, additional U.S. note 6(b) of the Harmonized Tariff Schedule of the United States.

CBP rationale

The applicable subheading for the rim bowl, serving bowl and serving platter will be 6912.00.48, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic household tableware, other than of porcelain or china. The applicable subheading for the balance of items in the White Departure pattern will be 6912.00.45, HTS, which provides for other ceramic enumerated household tableware, other than of porcelain or china, that meet specified values.

Full text

NY D83899 November 17, 1998 CLA-2-69:RR:NC:2:227 D83899 CATEGORY: Classification TARIFF NO.: 6912.00.45; 6912.00.48 Ms. Deborah S. Woodward Oneida Ltd. Oneida,NY 13421 RE: The tariff classification of stoneware dinnerware from China. Dear Ms. Woodward: In your letter dated October 12, 1998, you requested a tariff classification ruling. The merchandise at issue is stoneware household dinnerware that is identified as in the White Departure pattern. The items available in the White Departure pattern are stated to be as follows: Description FOB Unit Value Per Dozen 10.5" Dinner Plate $19.32 7.5" Salad Plate 8.28 6.5" Soup Plate 11.40 9 oz. Cup 9.24 5.75" Saucer 8.64 Rim Bowl 10.68 Serving Bowl 15.00 Serving Platter 30.60 6 oz. Sugar (Lid) 32.16 8 oz. Creamer 16.56 The information submitted indicates that the White Departure pattern does not offer a fruit dish or, in lieu of a fruit dish, a cereal bowl and, therefore, is not "available in specified sets" in accordance with Chapter 69, additional U.S. note 6(b) of the Harmonized Tariff Schedule of the United States. The applicable subheading for the rim bowl, serving bowl and serving platter will be 6912.00.48, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic household tableware, other than of porcelain or china. The duty rate will be 10.1 percent ad valorem. The applicable subheading for the balance of items in the White Departure pattern will be 6912.00.45, HTS, which provides for other ceramic enumerated household tableware, other than of porcelain or china, that meet specified values. 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, Robert B. Swierupski Director National Commodity Specialist Division

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