CLA-2 CO:R:C:M 951608 NLP
District Director
United States Customs Service
555 Battery Street
San Francisco, CA 94126
RE: Protest No. 2809-91-101416; porcelain tableware and
kitchenware; ornamental porcelain ware; Explanatory Notes to
headings 6911, 6912 and 6913
Dear Sir:
The following is our response to the Protest and Request for
Further Review No. 2809-91-101416, dated August 16, 1991,
concerning the classification of assorted decorative porcelain
ware under the Harmonized Tariff Schedule of the United States
(HTSUS).
FACTS:
A catalogue containing pictures of the subject merchandise
was submitted for our review. The products at issue are made of
porcelain and are decorated in various blue and white glazed
patterns. The porcelain ware is identified as follows:
a) a 10 inch octagon-shaped candy bowl- style no. 6B-8
b) a 3-1/2 inch round dragon handle teacup- style no. 13A-
26 c) a 7-1/2 inch beer stein- style no. 85016
d) a 15 inch round "grapes" bowl- style no. 88078
e) an 11 inch round vase- style no. 12H-1
Upon importation, items a and d were classified in
subheading 6911.10.80, HTSUS, which provides for tableware,
kitchenware, other household articles and toilet articles, of
porcelain or china: tableware and kitchenware: other: other:
other: other. The rate of duty is 26% ad valorem per dozen
pieces. Item b was classified in subheading 6911.10.49, HTSUS,
which provides for tableware, kitchenware, other household
articles and toilet articles, of porcelain or china: tableware
and kitchenware: other: other: other: cups valued over $8 per
dozen.... The rate of duty is 8% ad valorem per dozen pieces.
Item c was classified in subheading 6911.10.45, HTSUS, which
provides for tableware, kitchenware, and other household articles
and toilet articles, of porcelain or china: tableware and
kitchenware: other: other: other: mugs and other steins. The
rate of duty is 17.5% ad valorem per dozen pieces. Item e was
classified in subheading 6913.10.50, HTSUS, which provides for
statuettes and other ornamental ceramic articles: of porcelain or
china: other: other. The rate of duty is 9% ad valorem per dozen
pieces.
The protestant contends that all the above items are
classified in subheading 6911.90.00, HTSUS, which provides for
household articles and toilet articles, of porcelain or china,
other than tableware or kitchenware. The rate of duty is 9% ad
valorem.
ISSUE:
Are the porcelain articles decorative in nature and
classifiable as other ornamental ceramic articles in subheading
6913.10.50, HTSUS?
Are any of the porcelain articles kitchenware or tableware
classifiable in subheadings 6911.10.80, HTSUS, 6911.10.49, HTSUS,
or 6911.10.45, HTSUS?
Are any of the porcelain articles classifiable as other
household articles classifiable in subheading 6911.90.00, HTSUS?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
manner in which merchandise is to be classified under the HTSUS.
GRI 1 requires that classification be determined first according
to the terms of the headings of the tariff and any relative
section or chapter notes and, unless otherwise required,
according to the remaining GRI's, taken in order.
Heading 6913, HTSUS, provides for statuettes and other
ornamental ceramic articles. The Harmonized Commodity
Description and Coding System Explanatory Notes (ENs) to heading
6913 provide the following on page 923:
The heading covers:
(A) Articles which have no utility value but are wholly
ornamental, and articles whose only usefulness is to
support or contain other decorative articles or to add
to their decorative effect, e.g.:
* * *
(3) Purely ornamental table-bowls, vases, pots,
jardinieres.
(B) Tableware and other domestic articles only if the
usefulness of the articles is clearly subordinate to
their ornamental character, for example, trays moulded
in relief so that their usefulness is virtually
nullified, ornaments incorporating a purely incidental
tray or container usable as a trinket dish or ashtray,
miniatures having no genuine utility value, etc. In
general, however, tableware and domestic utensils are
designed essentially to serve useful purposes, and any
decoration is usually secondary so as not to impair
the usefulness. If, therefore, such decorated
articles serve a useful purpose no less efficiently than
their plainer counterparts, they are classified in
heading 69.11 or 69.12 rather than in this heading.
The protestant contends that these porcelain articles are
sold primarily as decorative pieces, not as kitchenware and/or
tableware. Most buyers use the articles as display items and
some actually use them for food related purposes. Therefore, the
articles are primarily decorative pieces and should be classified
in subheading 6911.90.00, HTSUS.
The beer stein, the 15 inch round "grapes" bowl and the
round vase are considered ornamental articles classifiable in
heading 6913, HTSUS. The stein does not appear to be designed
essentially to serve a useful purpose and the decoration is not
secondary to its usefulness. The size of the stein makes it
unwieldy from which to drink. The round bowl, because of its
size and shallow depth, is primarily used as a decorative article
and is limited in its utilitarian use. Therefore, the bowl's
usefulness is subordinate to its ornamental character.
Furthermore, the round vase meets the description of articles
classified in heading 6913, HTSUS. The usefulness of the vase is
to support or contain other decorative articles or to add to
their decorative effect. It is also listed as an exemplar in EN
(A)(3) to heading 6913. Therefore, these articles are
classified in subheading 6913.10.50, HTSUS as other ornamental
articles of porcelain.
In determining the classifications of the candy bowl and the
dragon cup, we look to the ENs to heading 6911, which refer the
reader to the ENs for heading 6912. The ENs for heading 6912
provide the following on page 922:
Tableware, kitchenware, other household articles and
toilet articles are classified in heading 69.11 if of
porcelain or china,....
The headings therefore include:
(A) Tableware such 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.
The candy bowl and dragon teacup are classified in heading
6911, HTSUS, as the usefulness of these articles as tableware is
not subordinate to their ornamental characters. While the candy
bowl is decorated in a blue and white glaze, the inner portion of
the dish is smooth and undecorated indicating its suitability for
use as a bowl to hold food preparations. Therefore, the candy
bowl is tableware and is classified in subheading 6911.10.41,
HTSUS, which provides for tableware, kitchenware, other household
articles and toilet articles, of porcelain or china: tableware
and kitchenware; other: other; other;...candy boxes, decanters,
punch bowls, pretzel dishes, tidbit dishes, tiered servers,
bonbon dishes..... The teacup is decorated with a dragon figure
on its handle. However, this figure does not impair one's
ability to use this cup for drinking purposes. In addition, this
teacup is the same size and shape as articles of the same class
or kind classifiable under heading 6911, HTSUS.
The teacup is considered tableware and is classified in
subheading 6911.10.49, HTSUS.
In addition to covering porcelain tableware, kitchenware and
toilet articles, heading 6911, HTSUS, covers other porcelain
household articles that are utilitarian in nature. According to
EN(D) to heading 6912, on page 922, other household articles
include such items as ash trays, hot water bottles and matchbox
holders. These articles would be classified in subheading
6911.90.00, HTSUS. In the instant case, none of the porcelain
articles under consideration are akin to the exemplars listed in
EN(D) to heading 6912. The articles are either ornamental in
nature or are items that can be used as tableware. They are not
utilitarian household articles and, therefore, none are
classified in subheading 6911.90.00, HTSUS.
HOLDING:
The candy bowl is classified in subheading 6911.10.41,
HTSUS. The rate of duty is 9% ad valorem per dozen pieces.
The teacup is classified in subheading 6911.10.49, HTSUS.
The rate of duty is 8% ad valorem per dozen pieces.
The beer stein, round bowl and round vase are classified in
subheading 6913.10.50, HTSUS. The rate of duty is 9% ad valorem
per dozen pieces.
Since reclassification of the merchandise as indicated above
would result in the same rate of duty for the candy bowl, beer
stein, round bowl and round vase, and a lower rate of duty for
the teacup than claimed by the protestant, you are instructed to
allow the protest in full. A copy of this decision should be
attached to the Customs Form 19 and provided to the protestant as
part of the notice of action on the protest.
Sincerely,
John Durant, Director