CLA-2-69:S:N:N3:227 886462
Mr. Dan Sverdlin
Seneca Delco Corporation
19 Harbor Park Drive
Port Washington, New York 11050
RE: The tariff classification of porcelain mugs from Poland.
Dear Mr. Sverdlin:
In your letter dated May 26, 1993, you requested a tariff
classification ruling.
We have reviewed the subject porcelain mugs on the basis of
the illustrations contained in the "Ceramicor" catalogue submitted with your
letter. In our opinion these porcelain mugs, although primarily sold by you
for restaurant and hotel use, are of the class or kind principally used in
the household.
The applicable subheading for the porcelain mugs will be 6911.10.45,
Harmonized Tariff Schedule of the United States (HTS), which provides for
household ceramic mugs of porcelain not available in specified sets. The
rate of duty will be 17.5 percent ad valorem.
Articles classifiable under subheading 6911.10.45, HTS, which are
products of Poland, are entitled to duty free treatment under the Generalized
System of Preferences (GSP) upon compliance with all applicable regulations.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport