CLA-2-69:RR:NC:2:227 D87680
Ms. Deborah S. Woodward
Oneida Ltd.
Oneida, NY 13421
RE: The tariff classification of porcelain dinnerware from China.
Dear Ms. Woodward:
In your letter dated February 1, 1999, you requested a tariff classification ruling.
The merchandise at issue is porcelain household dinnerware that is identified as in the patterns Gaiety and Klondike. The items available in the Gaiety pattern are stated to be as follows:
Description FOB Unit Value Per Dozen
26.5 CM Dinner Plate $15.60
20.0 CM Salad Plate 9.60
23.0 CM Soup Plate 13.44
Coffee Cup 6.48
Saucer 4.92
26.0 CM Serving Bowl 21.24
30.5 CM Serving Platter 43.08
Covered Sugar 25.08
Creamer 12.48
Try Me Mug 6.60
The information submitted indicates that the Gaiety pattern does not offer a fruit dish or, in lieu of a fruit dish, a cereal bowl and, therefore, is not "available in specified sets" in accordance with Chapter 69, additional U.S. note 6(b) of the
Harmonized Tariff Schedule of the United States.
The applicable subheading for the try me mug in the Gaiety pattern will be 6911.10.45, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic mugs of porcelain or china. The duty rate will be 15.8 percent ad valorem.
The applicable subheading for the dinner plate, salad plate, soup plate, serving platter and covered sugar in the Gaiety pattern will be 6911.10.52, HTS, which provides for other ceramic enumerated household tableware, of porcelain or china, that meet specified values. The rate of duty will be 8 percent ad valorem.
The applicable subheading for the balance of items in the Gaiety pattern will be 6911.10.80, HTS, which provides for other ceramic enumerated household tableware, of porcelain or china, that do not meet specified values. The rate of duty will be 23.4 percent ad valorem.
The information submitted indicates that the Klondike 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 not over $56.
The applicable subheading for the Klondike pattern porcelain dinnerware will be 6911.10.35, 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 is 26 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.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division