The tariff classification of ceramic tableware from China.

NY H80067 May 7, 2001 CLA-2-69:RR:NC:2:227 H80067 CATEGORY: Classification TARIFF NO.: 6912.00.4500; 6912.00.4400 Mt. Ted Conlon Four Star International Trading Co. Williamsburg Square 229 East Main Street, Ste. 201 Milford, MA 01757 RE: The tariff classification of ceramic tableware from China. Dear Mr. Conlon: In your letter dated April 16, 2001, you requested a tariff classification ruling. The subject merchandise, based on the information submitted, consists of the following: gift packages, referred to as the “Peanuts Holiday Snack Set” (item number14019123S) and the “Moose Winter Warmer Set” (14019123), with both packages possessing one plate, measuring approximately 20.32 cm in diameter, and two mugs, all composed of stoneware. Each plate and each mug is valued at $.55 cents and $.39 cents, respectively. These articles which are imported in unwrapped gift boxes will be incorporated after importation with mini cookies and cocoa and then shrink-wrapped for retail sale. It should be noted that although this merchandise is stated to be sets, these articles are not considered to be sets for tariff purposes since they are not put up in a manner suitable for sale directly to users without repacking. Therefore the plates and mugs will be separately classified in their own appropriate subheadings. The applicable subheading for the ceramic plates of stoneware will be 6912.00.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware…other than of porcelain or china…plates not over 22.9 cm in maximum diameter and valued over $6 per dozen. The rate of duty will be 4.5 percent ad valorem. The applicable subheading for the ceramic mugs of stoneware will be 6912.00.4400, HTS, which provides for other ceramic tableware…other than of porcelain or china: mugs and other steins. The rate of duty will be 10 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