CLA-2-70:RR:NC1:126:K87695
Mr. Donald Stein
Greenberg Traurig
800 Connecticut Avenue, NW
Suite 500
Washington, DC 20006
RE: The tariff classification of porcelain tableware and kitchenware from Hungary
Dear Mr. Stein:
In your letter dated July 13, 2004, on behalf of Martin’s Herend Imports, you requested a tariff classification ruling regarding three porcelain products described as a heart-shaped bonbon dish, pepper shaker and coffee mug.
Samples were submitted with your ruling request. These samples will be returned to you in accordance with your request.
In your letter you claim that the pattern on these products is identical to a pattern on an available set of 77 pieces produced by the same manufacturer in Hungary. You submitted information on the values and dimensions of the products in the claimed “specified set.”
Based on this information, you suggested that the three porcelain products at issue should be classified in subheading 6911.10.38, Harmonized Tariff Schedule of the United States (HTS). This provision covers tableware, kitchenware, other household articles and toilet articles, of porcelain and china: Tableware and kitchenware: other: other: available in specified sets: in any pattern for which the aggregate value of the articles listed in additional U.S. note 6(b) of this chapter is over $56: aggregate value over $200.
For purposes of classification in subheading 6911.10.38, the guidelines for the 77 piece “specified set” are found in U.S. Note 6(b) to Chapter 69. This note indicates that the specified set should contain the following: “12 plates of the size nearest to 26.7 cm in maximum dimension, sold or offered for sale; 12 plates of the size nearest to 15.3 cm in maximum dimension, sold or offered for sale; 12 tea cups and their saucers, sold or offered for sale; 12 soups of the size nearest to 17.8 cm in maximum dimension, sold or offered for sale; 12 fruits of the size nearest to 12.7 cm in maximum dimension, sold or offered for sale: 1 platter or chop dish of the size nearest to 38.1 cm in maximum dimension, sold or offered for sale; 1 open vegetable dish or bowl of the size nearest to 25.4 cm in maximum dimension, sold or offered for sale; 1 sugar of largest capacity, sold or offered for sale; and 1 creamer of largest capacity, sold or offered for sale.” In order for a product to be classified in subheading 6911.10.38, the items in the specified set must match the types of articles as well as the dimensions indicated in U.S. Note 6(b) to Chapter 69 of the HTS.
The information which you submitted regarding the proposed “specified set” for the pattern at issue in this ruling request did not conform to the specifications of U.S. Note 6(b) to Chapter 69. The fruit dishes within your proposed specified set have a diameter larger than the 12.7 cm maximum diameter indicated in the U.S. Note. Therefore, the three porcelain articles at issue in your ruling request - pepper shaker, mug and the heart-shaped article described as a “bonbon dish” - cannot be classified in subheading 6911.10.38, HTS.
In your letter you suggested that if subheading 6911.10.38 did not apply, the pepper shaker could be classified in subheading 6911.10.41, HTS, under the provision for tableware, kitchenware, other household articles and toilet articles, of porcelain and china: tableware and kitchenware: other: other: other…salt and pepper shaker sets. However, the product at issue in your ruling request is a single pepper shaker, not a salt and pepper shaker set. Subheading 6911.10.41 provides for salt and pepper shaker sets, not single salt shakers or single pepper shakers. Therefore, subheading 6911.10.41 does not apply to the single pepper shaker.
The applicable subheading for the porcelain pepper shaker will be 6911.10.8000, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of porcelain and china: tableware and kitchenware: other: other: other. other. The rate of duty will be 20.8 percent ad valorem.
The applicable subheading for the porcelain mug will be 6911.10.4500, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of porcelain and china: tableware and kitchenware: other: other: other: mugs and other steins. The rate of duty will be 14 percent ad valorem.
Assuming the heart-shaped porcelain item described as a “bonbon dish” is principally used as a bonbon dish (i.e., principally used to hold candy), the applicable subheading for this item will be 6911.10.4100, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of porcelain and china: tableware and kitchenware: other: other: other…bonbon dishes. The rate of duty will be 6.3 percent ad valorem. However, if the principal use of the heart-shaped porcelain item is to hold various food materials (i.e., if it is not principally used as a bonbon dish), the applicable subheading for this article will be 6911.10.8000, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of porcelain and china: tableware and kitchenware: other: other: other. other. The rate of duty will be 20.8 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