CLA-2-69:RR:NC:1:126 M80999
Mr. Russell V. Plum
Dudson USA Inc.
5604 Departure Drive
Raleigh, North Carolina 27616
RE: The tariff classification of two porcelain plates from the United Kingdom
Dear Mr. Plum:
In your letter dated April 3, 2006, you requested a tariff classification ruling. Two representative samples were submitted and were sent to our Customs laboratory for analysis. The extra samples will be returned to you.
The submitted sample, designated in your letter as “Vogue”, is a porcelain plate that measures 25.5 cm in diameter. The submitted sample, designated in your letter as “Classic”, is a porcelain plate that measures 25.5 cm in diameter.
You stated in your letter that these two styles of plates are made primarily for use by hotels and restaurants.
Our Customs laboratory has determined that these two plates (Vogue and Classic) are composed of porcelain.
The applicable subheading for the two porcelain plates will be 6911.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of porcelain or china: tableware and kitchenware: hotel or restaurant ware and other ware not household ware. The rate of duty will be 25 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division