N301779 N3 Ruling Active

The tariff classification of ceramic dinnerware from China.

Issued December 6, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6912.00.4500

Headings: 6912

Product description

You submitted photographs and a detailed description of 16 pieces of stoneware ceramic dinnerware packaged together for retail sale identified as item number 1282985. The article will be imported in one pattern in an assortment of two colors, blue and brown. Each assortment consists of the following articles: Four dinner plates, with a diameter of 27.2cm, valued at $22.68 per dozen. Four salad plates, with a diameter of 19.8cm, valued at $16.68 per dozen. Four cereal bowls, valued at $16.68 per dozen. Four Soup bowls, valued at $22.68 per dozen

CBP rationale

The applicable subheading for item number 1282985, will be 6912.00.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other ceramic tableware.

Full text

N301779 December 6, 2018 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6912.00.4500 Ms. Makiya Hoff Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of ceramic dinnerware from China. Dear Ms. Hoff: In your letter dated November 13, 2018, you requested a tariff classification ruling. You submitted photographs and a detailed description of 16 pieces of stoneware ceramic dinnerware packaged together for retail sale identified as item number 1282985. The article will be imported in one pattern in an assortment of two colors, blue and brown. Each assortment consists of the following articles: Four dinner plates, with a diameter of 27.2cm, valued at $22.68 per dozen. Four salad plates, with a diameter of 19.8cm, valued at $16.68 per dozen. Four cereal bowls, valued at $16.68 per dozen. Four Soup bowls, valued at $22.68 per dozen The applicable subheading for item number 1282985, will be 6912.00.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other ceramic tableware...other than of porcelain or china...cereals valued over $6 per dozen; plates not over 22.9 cm in maximum diameter and valued over $6 per dozen; and plates over 22.9 but not over 27.9 cm in maximum diameter and valued over $8.50 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 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

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