CLA-2-69:S:N:N3:227 813612
Mr. Curt Devlin
Action Industries, Inc.
460 Nixon Rd.
Cheswick, PA 15024
RE: The tariff classification of porcelain dinnerware from China.
Dear Mr. Devlin:
In your letter dated August 8, 1995, you requested a tariff
classification ruling.
The merchandise at issue is porcelain dinnerware that is
identified as in the Joy Of Christmas pattern, Item Number 17637. The information submitted indicates that the pattern is principally for household use and is "available in specified sets" in accordance with Chapter 69, additional U.S. note 6(b) of the Harmonized Tariff Schedule of the United States.
You submitted the following availability and cost breakdown for the above subject pattern dinnerware:
10 1/2" Dinner Plate 12 PC. $ 7.74
7 1/2" Salad Plate 12 PC. 4.11
8" Soup/Cereal 24 PC. 9.12
Cup 12 PC. 3.66
Saucer 12 PC. 2.73
15" Oval Platter 1 PC. 12.00
10" Open Oval Shape Veg. Dish 1 PC. 8.60
Large Sugar W/Cover 2 PC. 5.20
Large Creamer 1 PC. 4.50
77 PC.US$57.66
The extreme disparity in the cost of the 5 completer pieces and the 72 basic pieces makes the accuracy of this breakdown questionable. Your explanation is that the cost difference is due to the manufacturing process used to produce the completer items as opposed to the process used to produce the basic items. The completer pieces are hand casted while the basic items are made on a jigger machine.
Trade information indicates that the cost of hand casting is approximately twice as much as making a comparable item on a jigger machine. From your cost breakdown, the cost of the 15" oval platter is over 18 times as much as the 10 1/2" dinner plate and the cost of the 10" oval vegetable dish is over 20 times as much as the 8" soup/cereal dish. On this basis we have determined that the prices of the completer pieces are unrealistic and self-serving.
The applicable subheading for the Joy of Christmas porcelain dinnerware set will be 6911.10.35, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic household tableware, of porcelain or china, available in specified sets, in a pattern for which the aggregate value of the articles listed in additional U.S. note 6(b) of Chapter 69 is not over $56. The duty rate will be 26 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