CLA-2-69:RR:NC:2:227 G88881
Ms. Bernice Rudd
Wal Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-0410
RE: The tariff classification of stoneware dinnerware from China
Dear Ms. Rudd:
In your letter dated March 15, 2001, you requested a tariff classification ruling.
The merchandise at issue is stoneware dinnerware that is identified as in the style #321 Kitchen Basics pattern. The information submitted indicates that the pattern is principally for household use and is “available in specified sets” in accordance with Chapter 69, additional U.S. note 6(b) of the Harmonized Tariff Schedule of the United States, with an aggregate value of over $38. You state that currently you intend to import a 32 piece set in the style #321 pattern consisting of 8 dinner plates, soup bowls, salad plates and mugs.
The applicable subheading for the style #321 Kitchen Basics pattern will be 6912.00.3900, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic household tableware, other than of porcelain or china, available in specified sets, in a pattern for which the aggregate value of the articles listed in additional U.S. note 6(b) of Chapter 69 is over $38. The duty rate 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