CLA-2-69:S:N:N3D:227 865435
TARIFF NOS.: 6911.10.4900; 6911.10.8000; 6911.10.4500 and
6911.10.4900
Ms. Patty Iacono
Gladish & Associates/Seino America, Inc.
215 Long Beach Blvd. #511
Long Beach, CA 90802
RE: The tariff classification of porcelain tableware from Japan.
Dear Ms. Iacono:
In your letter dated May 22, 1991 (received in this office
on July 26, 1991), on behalf of Koyo Ceramics, Inc., you
requested a tariff classifica- tion ruling. The samples
submitted will be returned as requested.
The porcelain tableware samples consist of the following: a
rectan- gular serving platter with a raised pedestal bottom, item
number S-13, mea- suring approximately 10 1/4" by 6 1/2" and
estimated to be valued at $93.60 per dozen; a rice bowl, item
number S-14, measuring approximately 4 3/4" in diameter and
estimated to be valued at $12.24 per dozen; a mug, item number
S-15, measuring approximately 4" high and estimated to be valued
at $30.84 per dozen; and a cup, item number S-16, measuring
approximately 3 1/2" high and estimated to be valued at $20.28
per dozen. It is stated that these items are to be principally
used in the household.
The applicable subheading for the serving platter will be
6911.10.4900, Harmonized Tariff Schedule of the United States
(HTS), which provides for tableware and kitchenware of porcelain
or china...platters or chop dishes valued over $40 per dozen.
The rate of duty will be 8 percent ad valorem.
The applicable subheading for the rice bowl will be
6911.10.8000, HTS, which provides for tableware and kitchenware
of porcelain or china, other, other. The rate of duty will be 26
percent ad valorem.
The applicable subheading for the mug will be 6911.10.4500,
HTS, which provides for tableware and kitchenware of porcelain or
china... mugs and other steins. The rate of duty will be 17.5
percent ad valorem.
The applicable subheading for the cup will be 6911.10.4900,
HTS, which provides for tableware and kitchenware of porcelain or
china...cups valued over $8 per dozen. 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