D88593 D8 Ruling Active

The tariff classification of stoneware dinnerware from Columbia.

Issued March 16, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6912.00.48, 6912.00.44, 6912.00.45

Headings: 6912

Product description

The merchandise at issue is stoneware household dinnerware that is identified as in the Blue Stencil pattern. The items available in the Blue Stencil pattern are stated to be as follows: Description FOB Unit Value Per Dozen 12 oz Mug $32.40 12.0" Dinner Plate 40.08 7.5" Salad Plate 23.88 6.5" Soup Bowl 38.40 5.0" Bowl 19.68 11.0" Serving Bowl 90.84 13.0" Serving Platter 79.20 23.0" Covered Casserole 102.00 7.0" Fish Plate 32.88 12.0" Fish Plate 48.00 The information submitted indicates that the Blue Stencil pattern 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 5" bowl, 11" serving bowl covered casserole, 7" fish plate and 12" fish plate 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 mug will be 6912.0044, HTS, which provides for ceramic mugs other than of porcelain or china. The applicable subheading for the balance of items in the Blue Stencil 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 D88593 March 16, 1999 CLA-2-69:RR:NC:2:227 D88593 CATEGORY: Classification TARIFF NO.: 6912.00.44; 6912.00.45; 6912.00.48 Ms. Deborah S. Woodward Oneida Ltd. Oneida,NY 13421 RE: The tariff classification of stoneware dinnerware from Columbia. Dear Ms. Woodward: In your letter dated February 18, 1999, you requested a tariff classification ruling. The merchandise at issue is stoneware household dinnerware that is identified as in the Blue Stencil pattern. The items available in the Blue Stencil pattern are stated to be as follows: Description FOB Unit Value Per Dozen 12 oz Mug $32.40 12.0" Dinner Plate 40.08 7.5" Salad Plate 23.88 6.5" Soup Bowl 38.40 5.0" Bowl 19.68 11.0" Serving Bowl 90.84 13.0" Serving Platter 79.20 23.0" Covered Casserole 102.00 7.0" Fish Plate 32.88 12.0" Fish Plate 48.00 The information submitted indicates that the Blue Stencil pattern 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 5" bowl, 11" serving bowl covered casserole, 7" fish plate and 12" fish plate 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 9.8 percent ad valorem. The applicable subheading for the mug will be 6912.0044, HTS, which provides for ceramic mugs other than of porcelain or china. The duty rate will be 10 percent ad valorem. The applicable subheading for the balance of items in the Blue Stencil 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. Articles which are classifiable under subheadings 6912.00.44 and 6912.00.48, HTS, which are products of Columbia, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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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