CLA-2-69:S:N:N3:227 885580
Mr. M. Okazaki
Sun World Commerce Co., Ltd.
2601, Tokugawa-cho, Higashi-ku,
Nagoya, Japan
RE: The tariff classification of porcelain dinnerware from China.
Dear Mr. Okazaki:
In your letter dated April 26, 1993, on behalf of Action
Industries, Inc., you requested a tariff classification ruling.
The merchandise at issue is porcelain dinnerware that is identified as
in the Ribbon & Holly pattern. The information submitted indicates that the
Ribbon & Holly pattern dinnerware 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 $58.14.
The applicable subheading for the Ribbon & Holly pattern porcelain
dinnerware will be 6911.10.39, Harmonized Tariff Schedule of the United
States (HTS), which provides for ceramic household tableware of porcelain,
available in specified sets, in a pattern for which the aggregate value of
the articles listed in additional United States note 6(b) of Chapter 69 is
over $56.00. 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).
Sincerely,
Jean F. Maguire
Area Director
New York Seaport