CLA-2 CO:R:C:G 086827 AJS
Chief, Customs Information Exchange
6 World Trade Center
Room 450
New York, N.Y. 10048
RE: Artistic photo plates made of porcelain. Heading 6911;
Explanatory Note 69.12(A); HQ 084122; Explanatory Note 69.13;
Explanatory Note 69.13(C).
Dear Sir:
Customs form 6431 executed at the Port of Seattle,
Washington on February 16, 1990, concerns the tariff class-
ification of entry number N1601069753/01 which pertains to
porcelain ware manufactured in Japan by Giho Shoji Co., Ltd.
FACTS:
The articles in question are three pieces of porcelain ware
which are rectangular in shape with semi-scalloped gold trimmed
edges. They measure approximately 4 x 5 inches, 5 x 7 inches and
8 x 10 inches, and have the appearance of picture frames. In
addition, they possess raised decorative borders which measure
3/4 inch, 3/4 inch and 1 inch respectively. The articles are
referred to as "artistic photo plates". The center of each photo
plate is used to permanently house a photograph. The plates can
be displayed either on a stand or as a wall hanging after a
hanger is attached to the back of the plate.
ISSUE:
The question presented is whether the articles at issue are
classifiable within subheading 6913.10.50, HTSUSA, which provides
for ornamental articles of porcelain; or classifiable within
subheading 6911.10.50, HTSUSA, which provides for tableware and
kitchenware of porcelain.
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LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's). GRI 1 provides
that classification is determined first in accordance with the
terms of the headings of the tariff and any relative section or
chapter notes.
Heading 6911, HTSUSA, provides for "[t]ableware, kitch-
enware, other household articles and toilet articles, of
porcelain or china." Tableware is described as "tea or coffee
services, plates, soup tureens, salad bowls, dishes and trays of
all kinds, coffee-pots, teapots, sugar bowls, beer mugs, cups,
sauce-boats, fruit bowls, cruets, salt cellars, mustard pots,
egg-cups, teapot stands, table mats, knife rests, spoons and
serviette rings." Explanatory Note (EN) 69.12(A) (which is
incorporated by reference in EN 69.11).
It is claimed that the articles in question are suitable for
use as tableware. In addition, it is claimed that articles of
this type are commonly sold in oriental food and gift stores for
use as trays. While these uses are possible, after examining the
samples, we believe that the photo plates at issue belong to that
class of ornamental and decorative article of heading 6913 which
is specifically excluded from classification within heading
6911. ENs 69.12(c).
In HQ 084122 (January 9, 1990), Customs dealt with the
classification of sculptured porcelain molds. This case involved
the interpretation of the same two headings which are at issue in
the present case. In this ruling we stated that heading 6911 is
a use provision. U.S. Rule of Interpretation 1(a) states:
a tariff classification controlled by use (other than actual
use) is to be determined in accordance with the use in the
United States at, or immediately prior to, the date of
importation, of goods of that class or kind to which the
imported goods belong, and the controlling use is the
principal use.
Thus, in order for an article to be classifiable within heading
6911 it must be principally used as tableware or kitchenware.
The articles in question are principally used for ornamenting or
decorating and not as tableware. Therefore, they are excluded
from classification as tableware within heading 6911.
Heading 6913, HTSUSA, provides for statuettes and other
ornamental ceramic articles. This heading covers a wide range of
ceramic articles of the type designed essentially for the
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interior decoration of homes, offices, assembly rooms, churches,
etc. EN 69.13. More specifically, this heading covers articles
used for ornamenting or decorating the household. EN 69.13(C).
Picture frames are listed as an example of one of these types of
articles. EN 69.13(C). While the articles in question are not
traditional picture frames, they are referred to as "artistic
photo plates" and designed essentially to hold photographs. This
type of article is certainly designed for the interior decoration
of the home or office, and not as tableware. Therefore, the
photo plates in question are described by the terms of this
heading and classifiable therein according to GRI 1.
Subheading 6913.10, HTSUSA, provides for ornamental articles
of porcelain. The articles in question are made of porcelain and
designed essentially for decoration within the places required by
the ENs. More specifically, the photo plates are described by
the terms of subheading 6913.10.50, HTSUSA, as other ornamental
articles of porcelain.
HOLDING:
The articles in question are classifiable within subheading
6913.10.50, HTSUSA, which provides for ornamental articles of
porcelain dutiable at the rate of 9 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division