The tariff classification of porcelain dinnerware from China.

N297065 June 7, 2018 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6911.10.5200 Ms. Maya Kessler Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of porcelain dinnerware from China. Dear Ms. Kessler: In your letter dated May 15, 2018, you requested a tariff classification ruling. You submitted a photograph and detailed description of Costco item number 1119309 consisting of a 12-piece set of white porcelain dinnerware packaged together for retail sale under the registered trademark, “Denmark Tools for Cooks.” This item consists of: Four dinner plates with a diameter of 26.67 cm at a value of .85 each Four soup bowls with a diameter of 20.32 cm at a value of .8475 each Four cereal bowls with a diameter of 13.97 cm at a value of .8475 each You have suggested that this item be correctly classified under 6911.10.5200 and we agree. The dinner plates, soup bowls and cereal bowls 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 combined cost of the soup bowls and cereal bowls, it is the opinion of this office that the bowls provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for item number 1119309 will be 6911.10.5200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Tableware, kitchenware, other household articles and toilet articles, of porcelain or china: Tableware and kitchenware: Other: Other: Other… saucers valued over $5.25 but not over $18.75 per dozen." The rate of duty will be 8% 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 the 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division