CLA-2-69:RR:NC1:126:K88488
Ms. Tabitha Stewart
American Airlines
4333 Amon Carter Blvd.
Mail Drop 5223
Ft. Worth, Texas 76155
RE: The tariff classification of porcelain table/kitchen articles from China
Dear Ms. Stewart:
In your letter, received August 10, 2004, you requested a tariff classification ruling regarding table/kitchen articles from China.
The products include various table/kitchen articles – Style numbers 73-PL-87, 73PL083, 73PL068, 73-PL-86 and Kingway.
You stated that each of these articles is made of porcelain.
Samples were submitted with your ruling request.
You stated that the products will not be imported packed together for retail sale as a set.
Your letter states that the Kingway product is a mug.
Information submitted with your ruling request indicates that Style 73-PL-86 is a plate not over 22.9 cm in maximum diameter, valued over $8.50 per dozen but not over $31 per dozen.
The applicable subheading for Styles 73-PL-87, 73PL083 and 73PL068 will be 6911.10.8010, Harmonized Tariff Schedule of the United States (HTS), 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 will be 20.8 percent ad valorem.
The applicable subheading for Style 73-PL-86 will be 6911.10.5200, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of porcelain or china: tableware and kitchenware: other: other: other…plates not over 22.9 cm in maximum diameter and valued over $8.50 but not over $31 per dozen. The rate of duty will be 8 percent ad valorem.
The applicable subheading for the Kingway mug will be 6911.10.4500, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of porcelain or china: tableware and kitchenware: other: other: other: mugs and other steins. The rate of duty will be 14 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 Jacob Bunin at 646-733-3027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division