Ms. Nuria Novoa Rodriguez
Cafés Candelas S.L.
Rua dos transportes 7
Lugo 27003

RE: The tariff classification of porcelain hotel and restaurant tableware from Spain

Dear Ms. Novoa Rodriguez:

In your letter dated March 28, 2017, you requested a tariff classification ruling. The submitted illustrations depict items that are identified as tableware (cups and plates) for Horeca, which is a European abbreviation for “Hotel Restaurant Café”. The items are individual drinking vessels, the base of which are each fitted into the well of respective saucers, which are identified here as plates. The items are made of porcelain, are white of color and produced in large, medium, and small sizes. Printed on one side of the drinking vessel is the name “CANDELAS” with a flame logo printed above it. The words “THE PREMIUM COFFEE” are printed on the inside of the cup near the top, as well as on the top surface of the saucer.

The applicable subheading for the porcelain tableware (cups and plates) will be 6911.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware…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

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 Gary Kalus at [email protected].


Steven A. Mack
National Commodity Specialist Division