CLA-2-69:RR:NC:2:227 E82667
Mr. Orlando Rodriguez
Almacenes Pitusa, Inc.
P.O. Box 839
Hato Rey Station
San Juan, PR 00919-0839
RE: The tariff classification of ceramic tableware from China.
Dear Mr. Rodriguez:
In your letter dated May 24, 1999, you requested a tariff classification ruling.
The subject merchandise, based on the information submitted, consists of the following ceramic tableware:
a) hand-painted salad bowls, item number G-39-E-4347, which measure approximately 8 ½ inches in diameter. They are stated to be valued at $6 per dozen.
b) hand-painted dessert plates item number G-39-E-4348, which measure approximately 7 ¾ inches in diameter.
They are stated to be valued at $5.40 per dozen.
c) hand-painted dinner plates, item number G-39-E-4349, which measure approximately 10 ½ inches in diameter. They are stated to be valued at $7.80 per dozen.
d) hand-painted coffee mugs, item number G-39-E-4350, which are stated to be valued at $5.40 per dozen.
You indicate that the ceramic salad bowls and the ceramic dessert and dinner plates are classified under subheading 6912.00.35, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware…other than of porcelain or china: other: available in specified sets: in any pattern for which the aggregate value of the articles listed in additional U.S. note 6(b) of this chapter is not over $38. However, since there is no evidence to substantiate their availability in specified sets, consideration of classification under the above subheading is precluded.
The applicable subheading for the ceramic salad bowls and the ceramic dessert and dinner plates will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware…other than of porcelain or china: other: suitable for food or drink contact. The rate of duty will be 9.8 percent ad valorem.
The applicable subheading for the ceramic mugs will be 6912.00.4400, HTS, which provides for other ceramic tableware…other: mugs and other steins. The rate of duty will be 10 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 George Kalkines at 212-637-7073.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division