CLA-2-69:S:N:N3:227 809130
Mr. Donald F. Wright
Excel Importing Corp.
99 Quentin Roosevelt Blvd.
Garden City, NY 11530
RE: The tariff classification of porcelain dinnerware from China.
Dear Mr. Wright:
In your letter dated April 6, 1995, you requested a tariff classification ruling.
The merchandise at issue is porcelain dinnerware that is identified as in the Provincetown #328 pattern. The information submitted indicates that the Provincetown #328 pattern dinnerware is principally for household use and is "available in specified sets" in accordance with Chapter 69, additional U.S. note 6(b) of the Harmonized Tariff Schedule of the United States, with an aggregate value of $57.05.
The applicable subheading for the Provincetown #328 pattern porcelain dinnerware will be 6911.10.38, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic household tableware of porcelain or china, available in specified sets, in a pattern for which the aggregate value of the articles listed in additional U.S. note 6 (b) of Chapter 69 is over $56 but not over $200. The rate of duty will be 8 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport