CLA-2-69:RR:NC1:126: M82010
Mr. Karl Krueger
DHL Danzas Air and Ocean
2660 20th Street
Port Huron, MI 48060
RE: The tariff classification of ceramic (porcelain) table/kitchen articles from China
Dear Mr. Krueger:
In your letter, dated March 30, 2006, on behalf of Republic of Tea, you requested a tariff classification ruling regarding various ceramic table/kitchen articles.
Samples were submitted with your ruling request. In accordance with your request, these samples will be returned to you.
The products include a Dragon mug with lid (item 25314), a Plum Blossom mug with lid (item 25306), a Plum Blossom teapot (item 25302), and a Plum Blossom cup and saucer set (item 25305).
You stated that these articles consist of porcelain ceramics.
You indicated that these table/kitchen products will be marketed exclusively to consumers for use in the home.
According to the information in your letter, the Plum Blossom teapot is valued over fifty dollars but not over one hundred and eighty dollars per dozen.
You indicated that the Plum Blossom cup and saucer (in their imported condition) will be packed together ready for retail sale as a set.
Although your letter indicated the combined value of the Plum Blossom cup and saucer set, you stated in a conversation with this office that you did not have the individual value of the cup or the individual value of the saucer. However, you assumed that that the value of each item was approximately half the value of the cup and saucer set. Based on the information submitted, the value of the Plum Blossom cup is over eight dollars but not over twenty-nine dollars per dozen.
The applicable subheading for the porcelain Dragon mug with lid and the porcelain Plum Blossom mug with lid will be 6911.10.4500, Harmonized Tariff Schedule of the United States (HTSUS), 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.
The applicable subheading for the porcelain Plum Blossom teapot will be 6911.10.5200, HTSUS, which provides for tableware, kitchenware, other household articles and toilet articles, of porcelain or china: tableware and kitchenware: other: other: other...beverage servers valued over fifty dollars but not over one hundred and eighty dollars per dozen. The rate of duty will be 8 percent ad valorem.
In your letter you suggested that the Plum Blossom cup and saucer set could be classified in subheading 6911.10.5800, HTSUS, under the provision which covers porcelain cups valued over twenty-nine dollars per dozen and porcelain saucers value over $18.75 per dozen. You assumed that this provision would be applicable based on the combined value of the cup and saucer. However, the combined value of the two components of this set is not the factor that determines the applicable subheading.
The cup/saucer set is classified based on the component which represents the essential character of the set. The cup imparts the essential character of this set. Therefore, the determination of the correct HTSUS subheading for the cup/saucer set will be based on the value of the cup (over eight dollars but not over twenty-nine dollars per dozen), not the combined value of the cup and saucer. Subheading 6911.10.5800, HTSUS, is not applicable.
The applicable subheading for the porcelain Plum Blossom cup/saucer set will be 6911.10.5200, HTSUS, which provides for tableware, kitchenware, other household articles and toilet articles, of porcelain or china: tableware and kitchenware: other: other: other...cups valued over eight dollars but not over twenty-nine dollars per dozen. The rate of duty will be 8 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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.
Ceramic table/kitchenware may be subject to certain requirements under the regulations administered by the Food and Drug Administration (FDA). If you have any questions regarding these requirements, you may contact the FDA at: Food and Drug Administration Division of Import Operations and Policy 5600 Fishers Lane Rockville, Maryland 20857 Telephone: 1-888-463-6332.
Certain ceramic table and kitchen articles may be subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the FDA. Information on the Bioterrorism Act can be obtained by calling the FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division