CLA-2-69:S:N:N3:227 809969

Mr. George T. Biris
Davies, Turner & Co.
90 Washington St.
New York, NY 10006

RE: The tariff classification of porcelain hotel and restaurant ware from Germany.

Dear Mr. Biris:

In your letter dated May 4, 1995, on behalf of Rosenthal U.S.A. Limited, you requested a tariff classification ruling.

The sample submitted consists of the following porcelain hotel and restaurant ware:

a) a serving bowl measuring nearly 30 cm in diameter and 6 cm in height;

b) a chop plate measuring approximately 30.5 cm in diameter.

Although you state that the instant tableware will be distributed as chargers to the retail market, it is considered to be of the same class or kind of merchandise that is used as hotel or restaurant ware.

The applicable subheading for the subject serving bowl and chop plate will be 6911.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for hotel or restaurant ware of porcelain. The rate of duty will be 34 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.


Jean F. Maguire
Area Director
New York Seaport