The tariff classification of porcelain dishes from China
Issued June 21, 2016 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6911.10.8010
Headings: 6911
Product description
The submitted illustration depicts an item that is identified as a bowl that is made of white porcelain ceramic material. It is an oblong shaped dish that has a top open mouth which has two opposing longer sides and two opposing shorter sides. The perimeter of the top open mouth is not level as the item is higher on the two opposing shorter sides than the two opposing longer sides. The item measures approximately 9.75” by 7.125” by 3.75” in height. You have suggested that this item is correctly classified in subheading 6911.10.4100. However, we do not agree that this item is correctly classified in the subheading that you have suggested because it is not of a class or kind of merchandise that is principally used as any of the items referenced in that provision.
CBP rationale
The applicable subheading for the porcelain bowl will be 6911.10.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware.
Full text
N276009 June 21, 2016 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6911.10.8010 Ms. Grace Mock Over and Back, LLC 90 Adams Ave. Suite B Hauppauge, NY 11788 RE: The tariff classification of porcelain dishes from China Dear Ms. Mock: In your letter dated May 24, 2016, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a bowl that is made of white porcelain ceramic material. It is an oblong shaped dish that has a top open mouth which has two opposing longer sides and two opposing shorter sides. The perimeter of the top open mouth is not level as the item is higher on the two opposing shorter sides than the two opposing longer sides. The item measures approximately 9.75” by 7.125” by 3.75” in height. You have suggested that this item is correctly classified in subheading 6911.10.4100. However, we do not agree that this item is correctly classified in the subheading that you have suggested because it is not of a class or kind of merchandise that is principally used as any of the items referenced in that provision. The applicable subheading for the porcelain bowl will be 6911.10.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware...of porcelain or china: tableware and kitchenware: other: other: other: other…suitable for food or drink contact. The rate of duty will be 20.8 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 https://hts.usitc.gov/current. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division
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