CLA-2-69:RR:NC:2:227 J85128
Ms. Cheryl Rein-Borunda
Nambé Mills
2891 Cooks Rd.
Santa Fe, NM 87507
RE: The tariff classification of porcelain dinnerware from Germany.
Dear Ms. Rein-Borunda:
In your letter dated May 23, 2003, you requested a tariff classification ruling. Samples are being returned as requested.
The submitted samples, which are not imported as a set, consist of the following porcelain dinnerware in the “Butterfly” design:
1) a dinner plate, item number 4401, that measures about 11 inches at its maximum diameter and is stated to be valued over $41 per dozen;
2) a salad plate, item number 4402, that measures about 8 5/8 inches at its maximum diameter and is stated to be valued over $31 per dozen;
3) a bread and butter plate, item number 4403, that measures about 6 ½
inches at its maximum diameter and is stated to be valued over $31 per dozen;
4) a mug, item number 4407;
5) a platter with small bowl, designed for use as a “dip set,” item number 4409;
6) a pasta bowl, item number 4404, and an all-purpose dinner bowl, item number 4405;
7) a creamer and sugar, item number 4410, with the creamer stated to be valued over $75 per dozen and the sugar stated to be valued over $85 per dozen.
You suggest that this merchandise is classified under subheading 6911.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware…of porcelain or china: other: of bone chinaware: valued over $31.50 per dozen pieces. However, since the subject merchandise is not of bone china, consideration of classification under subheading 6911.10.2500, HTS, is precluded.
The applicable subheading for the porcelain dinner plate, salad plate, bread and butter plate, the creamer, and sugar will be 6911.10.5800, Harmonized Tariff Schedule of the United States (HTS), which provides for other tableware, kitchenware…of porcelain or china…plates not over 22.9 cm in maximum diameter and valued over $31 per dozen; plates over 22.9 but not over 27.9 cm in maximum diameter and valued over $41 per dozen…sugars valued over $85 per dozen; creamers valued over $75 per dozen…. The rate of duty will be 6 percent ad valorem.
The applicable subheading for the porcelain mug will be 6911.10.4500, HTS, which provides for other tableware, kitchenware…of porcelain or china…other: mugs and other steins. The rate of duty will be 14.4 percent ad valorem.
The applicable subheading for the porcelain platter with bowl (designed for use as a “dip set”), the porcelain pasta bowl, and the all-purpose porcelain dinner bowl will be 6911.10.8010, HTS, which provides for other tableware, kitchenware…of porcelain or china…other, suitable for food or drink contact. The rate of duty will be 21.3 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 646-733-3028.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division