CLA-2-69:OT:RR:E:NC:1:128
Ms. Susan Nunes
Princess House Inc.
470 Myles Standish Boulevard
Taunton, MA 02780
RE: The tariff classification of bone china dinnerware from China.
Dear Ms. Nunes:
In your letter dated June 20, 2008, you requested a tariff classification ruling.
The merchandise under consideration consists of dinnerware made of bone china. In your letter you indicate that the items will consist of 45% to 48% bone ash from Holland that will have a hand applied decal with some hand applied dots, and that that this will be your new formal dinnerware line. The first two items are dinnerware pieces which will be packed in the same carton and sold as a set. The first item will consist of one of each of the following:
Dinner plate that measures 10 ½” in diameter, valued at $3.98
Salad/luncheon plate that measures 9” in diameter, valued at $3.35
Coffee cup, valued at $2.24
Saucer, valued at $1.64
Soup bowl, valued at $3.24
The second item will consist of one of each of the following:
Dinner plate that measures 10 ½” in diameter, valued at $3.98
Salad/luncheon plate that measures 9” in diameter, valued at $3.35
Coffee cup, valued at $2.24
Saucer, valued at $1.64
Bread and butter plate, valued at $1.94
You have also requested the tariff classification of the following bone china dinnerware pieces:
Coffee pot, valued at $7.78
Platter, valued at $14.30
Bowl, valued at $11.86
Sugar, valued at $3.68
Creamer, valued at $3.29
In your letter you refer to the dinnerware pieces packed in one carton as sets. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, state in Note (X) to Rule 3 (b) that the term “goods put up in sets for retail sale” means goods which:
consist of at least two different articles which are prima facie, classifiable in different headings;
consist of products or articles put up together to meet a particular need or carry out a specific activity;
are put up in a manner suitable for sale directly to users without repacking.
The sets of bone china dinnerware meet the qualifications of “goods put up in sets for retail sale.” The components of each set consist of at least two different articles which are, prima facie, classifiable in different subheadings. They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. If the essential character cannot be determined under GRI 3(b), then, pursuant to GRI 3(c), the goods are to be classified in the heading which occurs last in numerical order among those which equally merit consideration. As no individual component provides the essential character, the sets will be classified under the provision which occurs last in numerical order. In both instances, the heading for the bone chinaware pieces valued over $31.50 per dozen pieces ($2.63 each), i.e., the plate, the salad/luncheon plate and the soup bowl, appears last in numerical order among the competing headings which equally merit consideration.
The applicable subheading for the bone china dinnerware sets, described above, and the bone china coffee pot, platter, bowl, sugar, and creamer, will be 6911.10.2500, HTSUS, which provides for “Tableware, kitchenware, other household articles and toilet articles, of porcelain or china: Tableware and kitchenware: Other: Of bone chinaware: Valued over $31.50 per dozen pieces.” The rate of duty will be 6% 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/.
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.
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 Sharon Chung at 646-733-3028.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division