CLA-2-69:RR:NC:2:227 H83079
Mr. Mike A. Pawluk
Emerging Markets Resource Development, LLC
10 New King St., Ste. 106
White Plains, NY 10604
RE: The tariff classification of decorative bone china plates from Korea and lacquered boxes from China.
Dear Mr. Pawluk:
In your letter dated June 27, 2001, on behalf of David Mirvish Productions, you requested a tariff classification ruling.
The subject merchandise, based on the information submitted, is collectible decorative bone china plates, made in Korea, that measure approximately 12 inches in diameter. It is stated that these plates are decorated with the artwork of the renowned artist, Mr. Frank Stella, via decalcomania and that a limited edition of 1000 sets of 12 plates will be manufactured. Further, there are lacquered MDF boxes with no lining, manufactured in China, with each box designed for holding and storing 4 plates. The plates and lacquered boxes will be shipped from their respective country of origins and sold separately from each other.
Although these plates are stated to be food safe for utilitarian purposes, they are considered to be primarily decorative in noting they are marketed and sold as collectible plates in a limited edition series for art collectors with each plate bearing the artist’s signature and the edition number. Moreover, the complete set of 12 plates will be sold via mail order at the US retail cost of $1500, while the US retail sale of 4 plates will be $550.
The applicable subheading for these collectible decorative bone china plates will be 6913.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles of bone chinaware. The rate of duty will be 3.3 percent ad valorem.
The applicable subheading for the lacquered MDF boxes will be 4420.90.4500, HTS, which provides for jewelry boxes, silverware chests, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: not lined with textile fabrics. The rate of duty will be 4.3 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