CLA-2-69:RR:NC:2:227 H80584

Mr. Rolando E. Portal
ABC Distributing, Inc.
6301 East 10th Avenue
Hialeah, FL 33013

RE: The tariff classification of non-porcelain ceramic dinnerware from China

Dear Mr. Portal:

In your letter dated April 19, 2001, you requested a tariff classification ruling.

The merchandise at issue, item # 394-187B, is a 20 piece ceramic dinnerware set in an animal print pattern with a value of $15.79 per set. The set is stated to consists of four cups with a total value of $0.79, four saucers with a total value of $1.58, four 10 ¼ inch dinner plates with a total value of $5.54, four 8 ¼ inch salad plates with a total value of $3.94 and four soup bowls with a total value of $3.94. Samples were submitted.

It is your opinion that the 20 piece set, item # 394-187B, meets the conditions set forth in additional U.S. note 6(b), HTS, and qualifies for classification under subheading 6912.00.3510, HTS, as “available in specified sets”. However, to meet the criteria set forth in additional U.S. note 6(b) and be classified as “available in specified sets”, you must submit an affidavit from the seller enumerating the specific items available in the pattern and the value of these items. As this evidence has not been submitted, the subject 20 piece cannot be classified as “available in specified sets”.

The applicable subheading for the non-porcelain 20 piece ceramic dinnerware set, item # 394-187B, will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic household tableware, other than of porcelain or china, not available in specified sets, other. The duty rate will be 9.8 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.


Robert B. Swierupski
National Commodity
Specialist Division