CLA-2-69:RR:NC:2:227 E85280
Ms. Jane Jewett
Talus Corporation
82 Scott Drive
Westbrook, ME 04092
RE: The tariff classification of a ceramic mug and plate set from China.
Dear Ms. Jewett:
In your letter dated July 27, 1999, you requested a tariff classification ruling. Sample is being returned as requested.
The sample submitted is the Christmas Spinner Mug & Plate Set which consists of the following: a barrel-shaped ceramic mug, measuring approximately 4 inches in height by 3 inches along the top and base diameters, with handle possessing a cookie-shaped polyresin bead; and a ceramic plate, measuring about 18 cm in diameter, which is valued over $6 per dozen. The exterior of the mug depicts a holiday design of a home-like setting with the motif of stars and holly leaves with berries around the rim in noting the same motif around the plate’s rim.
It has been determined with respect to this merchandise that there is no one component that imparts the essential character of the set. In this situation, General Rule of Interpretation 3 © of the Harmonized Tariff Schedule of the United States provides that when goods cannot be classified in regard to their essential character, they shall be classified under the heading (or subheading) which occurs last in numerical order among those which equally merit consideration.
Since both components of this set are classifiable in heading 6912, Harmonized Tariff Schedule of the United States (HTS), it has been found that this merchandise is classifiable under subheading 6912.00.4500, HTS, which occurs last in numerical order between the components of the set which equally merit consideration.
The applicable subheading for this ceramic mug and plate set will be 6912.00.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware…other than of porcelain or china…plates not over 22.9 cm in maximum diameter and valued over $6 per dozen. The rate of duty will be 4.5 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