The tariff classification of ceramic tableware from China

NY I86786 October 28, 2002 CLA-2-69:RR:NC:2:227 I86786 CATEGORY: Classification TARIFF NO.: 6912.00.2000 Ms. Jody Mamone United China 919 Upperline Street New Orleans, LA 70115 RE: The tariff classification of ceramic tableware from China Dear Ms. Mamone: In your letter dated October 9, 2002, you requested a tariff classification ruling. A plate, measuring 7.5 inches in diameter and representing a sample of the tableware at issue, was submitted. The sample is made of stoneware, is high in mechanical strength and is in a green-band pattern design located both on the outside and inside rims. It is made in the traditionally thick and heavy tableware used in institutional food services. You contend that the subject tableware should be classified as household ware in subheading 6912.00.35, HTS, on the basis that your sales will only be to the retail trade and not to hotels or restaurants. However, the classification of ceramic tableware is not based on actual use but the article’s principal use at the time of importation that determines whether it is classifiable within a particular class or kind. We find that the subject tableware is of the class or kind principally used for other than household use. The applicable subheading for the tableware at issue will be 6912.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic tableware, other than porcelain or china, for hotel or restaurant and other non-household ware. The rate of duty will be 29.4 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 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division