The tariff classification of stoneware tea wares from China

N259499 December 18, 2014 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6912.00.4500 Ms. Maia Ming Fong Maia Ming Designs, S.L. 5 Pasaje Segala, casa 2 La Floresta, Sant Cugat del Valles 08198 Barcelona, Spain RE: The tariff classification of stoneware tea wares from China Dear Ms. Fong: In your letter dated October 30, 2014, which was received in this office on November 21, 2014, you requested a tariff classification ruling. The submitted illustrations of various tea wares made of stoneware ceramic are identified as follows: Cups, UPC code 0820103627382 – This item is comprised of two black tea cups that are valued over $5.25 per dozen, each measuring 9 x 12 x 8 cm. A sample of this item was submitted with your request. Sugar bowl and creamer, UPC code 784672118071 – This item is comprised of a black sugar bowl that is valued under $21 per dozen and a black creamer that is valued over $15 per dozen. The sugar bowl measures 9 x 9 x 11 cm and the creamer measures 15 x 9 x 9 cm. Teapot, UPC code 0820103627375 – This item is comprised of a black teapot that is valued over $42 per dozen and measures 12.5 x 19.5 x 13.5 cm. Serving platter, UPC code 784672118040 – This item is comprised of a black serving platter that is valued over $35 per dozen and measures 30 x 29.5 x 3.3 cm. The sugar bowl and creamer are considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. Based on the greater cost of the creamer, it is the opinion of this office that the creamer provides this item with the essential character within the meaning of GRI 3(b). In an earlier place in your letter you suggested that these items are correctly classified in subheading 6913.10.1000. We disagree because these items are not made of porcelain and are not designed as primarily ornamental articles. However, later in your letter you suggested that these items are correctly classified in subheading 6912.00.4500 and we agree. The applicable subheading for UPC code 0820103627382, UPC code 784672118071, UPC code 0820103627375 and UPC code 784672118040 will be 6912.00.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ceramic tableware…other than of porcelain or china: tableware and kitchenware: other: other: other: cups valued over $5.25 per dozen…platters…valued over $35 per dozen…creamers valued over $15 per dozen; and beverage servers valued over $42 per dozen. The rate of duty will be 4.5 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 Gary Kalus at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division