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E89738 E8 Ruling Active

The tariff classification of porcelain tableware sets from China.

Issued December 1, 1999 by U.S. Customs and Border Protection.

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E8 E89738 (December 1, 1999)

Tariff classification

HTS codes: 6911.10.8010

Headings: 6911

Product description

All of the plates and bowls, stated to be valued at $2.19 per set, feature white bodies with blue-colored rims. Although this set is stated to be used by children for imaginative play with their dolls or stuffed animals, it nevertheless is primarily designed as children’s utilitarian tableware.

CBP rationale

The applicable subheading for this child’s porcelain tableware set will be 6911.10.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for other tableware…of porcelain or china…other, suitable for food or drink contact.

Full text

NY E89738 December 1, 1999 CLA-2-69:RR:NC:2:227 E89738 CATEGORY: Classification TARIFF NO.: 6911.10.8010 Ms. Laura Yeager IKEA Wholesale, Inc. Plymouth Commons 496 W. Germantown Pike Plymouth Meeting, PA 19462 RE: The tariff classification of porcelain tableware sets from China. Dear Ms. Yeager: In your letter dated November 8, 1999, you requested a tariff classification ruling. The sample submitted is a child’s porcelain tableware set, known as the Duktig Service Set (article number 70012231), which consists of the following: four plates measuring approximately 5 ¾ inches in diameter; four plates measuring approximately 4 ¼ inches in diameter; and four bowls measuring about 4 ¾ inches in diameter and 1 1/8 inches in height. All of the plates and bowls, stated to be valued at $2.19 per set, feature white bodies with blue-colored rims. Although this set is stated to be used by children for imaginative play with their dolls or stuffed animals, it nevertheless is primarily designed as children’s utilitarian tableware. The applicable subheading for this child’s porcelain tableware set will be 6911.10.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for other tableware…of porcelain or china…other, suitable for food or drink contact. The rate of duty will be 23.4 percent ad valorem, noting the rate of duty will be 22.9 ad valorem commencing January 1, 2000. 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 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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