The tariff classification of a ceramic dinnerware set from Portugal

NY L87187 September 30, 2005 CLA-2-69:RR:NC1:126: L87187 CATEGORY: Classification TARIFF NO.: 6912.00.4500 Ms. Helen Cattaneo Amazon.com P.O. Box 81226 Seattle, WA 98108-1226 RE: The tariff classification of a ceramic dinnerware set from Portugal Dear Ms. Cattaneo: In your letter, dated August 26, 2005, you requested a tariff classification ruling regarding a ceramic “Rooster” dinnerware set. You indicated that this merchandise will include four dinner plates each measuring 27 cm in diameter, four salad plates each measuring 22.5 cm in diameter, four soup bowls and four mugs. In a telephone conversation with this office you indicated that in their imported condition the dinner plates, salad plates, soup bowls and mugs will be packed together in retail packaging ready for sale as a set. A sample of one dinner plate, one salad plate, one soup bowl and one mug were submitted with your ruling request. In your letter you stated that these articles will be made of earthenware ceramics. You stated that this merchandise will principally be sold to and used by individual consumers. These table/kitchen articles will primarily be used in the home. The information submitted with your ruling request indicates that the value of the dinner plates is over $8.50 per dozen, the value of the salad plates is over six dollars per dozen and the value of the soup bowls is over six dollars per dozen. The applicable subheading for the dinnerware set of earthenware ceramics consisting of four dinner plates each measuring 27 cm in diameter, four salad plates each measuring 22.5 cm in diameter, four soup bowls and four mugs will be 6912.00.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: tableware and kitchenware: other: other: other:..soups…valued over six dollars per dozen; plates not over 22.9 cm in maximum diameter and valued over six dollars per dozen; plates over 22.9 but not over 27.9 cm in maximum diameter valued over $8.50 per dozen. The rate of duty will be 4.5 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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division