CLA-2-69:S:N:N3:227 801836
Mr. Charles Johnson
W.A. Phelps & Co., Inc.
One World Trade Center
New York, N.Y. 10048
RE: The tariff classification of porcelain dinnerware from China and Japan.
Dear Mr. Johnson:
In your letter dated September 6, 1994, on behalf of Pepsico World Trading Company, Inc., you requested a tariff classification ruling.
The merchandise at issue is porcelain dinnerware that is identified as in the Christmas Leaves pattern. You state that the five piece place settings will be manufactured in China and that the completer sets and fruits will be manufactured in Japan. The information submitted indicates 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, with an aggregate value of $59.73.
The applicable subheading for the Christmas Leaves pattern porcelain dinnerware will be 6911.10.39, 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 this chapter is over $56. The rate of duty will be 8 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