Ms. Tabitha Stewart
American Airlines
4333 Amon Carter Blvd.
Mail Drop 5223
Ft. Worth, Texas 76155

RE: The tariff classification of porcelain table/kitchen articles from China

Dear Ms. Stewart:

In your letter, received August 10, 2004, you requested a tariff classification ruling regarding table/kitchen articles from China.

The products include various plates, dishes and bowls – Style numbers 73-PL-92, 73DI102, 73BO121, 73BO128 and 73BO111.

You stated that each of these articles is made of porcelain.

Samples were submitted with your ruling request.

You stated that the products will not be imported packed together for retail sale as a set.

The applicable subheading for the porcelain table/kitchen articles will be 6911.10.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of porcelain or china: tableware and kitchenware: other: other: other: other: The rate of duty will be 20.8 percent ad valorem. 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.


Robert B. Swierupski
National Commodity
Specialist Division