The tariff classification of a porcelain demitasse and saucer set from China.
Issued November 17, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6911.10.80
Headings: 6911
Product description
The demitasse features an elegantly designed looped handle. The exterior of the set depicts a green-colored design that is bordered with perpendicularly positioned gold-colored hash-like marks encompassed by two gold-colored bands. The set is stated to be valued at $2.80 per dozen. You claim that this merchandise is an ornamental cup (demitasse) and saucer since the set, being marketed as an ornamental article, does not perform the function of utilitarian tableware. However, in the condition as imported, the subject merchandise, possessing a decorative appearance, has been found to be principally designed for use as a utilitarian demitasse and saucer.
CBP rationale
The applicable subheading for the demitasse and saucer set will be 6911.10.80, Harmonized Tariff Schedule of the United States (HTS), which provides for other tableware, kitchenware…other than of porcelain or china: other.
Full text
NY G83712 November 17, 2000 CLA-2-69:RR:NC:2:227 G83712 CATEGORY: Classification TARIFF NO.: 6911.10.80 Mr. Floyd Sirico Rogers & Brown Custom Brokers, Inc. P.O. Box 20160 Charleston, SC 29413-0160 RE: The tariff classification of a porcelain demitasse and saucer set from China. Dear Mr. Sirico: In your letter dated October 23, 2000, on behalf of Gordon International Services, Inc., you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a porcelain demitasse and saucer set with the demitasse measuring approximately 2 ¼ inches across its open top diameter and the saucer measuring about 4 ¼ inches in diameter. The demitasse features an elegantly designed looped handle. The exterior of the set depicts a green-colored design that is bordered with perpendicularly positioned gold-colored hash-like marks encompassed by two gold-colored bands. The set is stated to be valued at $2.80 per dozen. You claim that this merchandise is an ornamental cup (demitasse) and saucer since the set, being marketed as an ornamental article, does not perform the function of utilitarian tableware. However, in the condition as imported, the subject merchandise, possessing a decorative appearance, has been found to be principally designed for use as a utilitarian demitasse and saucer. The applicable subheading for the demitasse and saucer set will be 6911.10.80, Harmonized Tariff Schedule of the United States (HTS), which provides for other tableware, kitchenware…other than of porcelain or china: other. The rate of duty will be 22.9 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 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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