The tariff classification of bone china hotel and restaurant ware from Indonesia

NY M83861 August 11, 2006 CLA-2-69:RR:NC:1:126 M83861 CATEGORY: Classification TARIFF NO.: 6911.10.1000 Mr. Peter P. Sterling Worthmore Forwarding, Inc. 175-11 148th Avenue Jamaica, New York 11434 RE: The tariff classification of bone china hotel and restaurant ware from Indonesia Dear Mr. Sterling: In your letter dated May 15, 2006, on behalf of your client, Steelite International, you requested a tariff classification ruling. Five representative samples were submitted and were sent to our Customs laboratory for analysis. The submitted samples described in your letter as “Narumi Bone China”, consist of the following bone china hotel and restaurant ware: three round plates of various sizes, one egg-shaped plate, and one teacup with handle. In a telephone conversation with your client’s office, we were advised that the majority of these products would be marketed to casinos, restaurants and hotels. Analysis of the four plates and one teacup by our Customs laboratory has confirmed that each of these articles is composed of bone china. In your letter you suggest classification in subheading 6911.10.25, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of porcelain or china…other: of bone chinaware: other. However, since this merchandise is hotel/restaurant ware, the items are more specifically provided for in subheading 6911.10.10, which provides for tableware, kitchenware, other household articles and toilet articles, of porcelain or china: tableware and kitchenware: hotel or restaurant ware and other ware not household ware. Therefore, subheading 6911.10.25, HTSUS is not applicable. The applicable subheading for the hotel/restaurant plates and teacup will be 6911.10.1000, HTSUS, which provides for tableware, kitchenware, other household articles and toilet articles, of porcelain or china: tableware and kitchenware: hotel or restaurant ware and other ware not household ware. The rate of duty will be 25 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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