CLA-2-69:OT:RR:NC:N4:422
Ms. Maia Ming Fong
Maia Ming Designs, S.L.
5 Pasaje Segala, casa 2
La Floresta, Sant Cugat del Valles
08198 Barcelona, Spain
RE: The tariff classification of porcelain tea wares from China
Dear Ms. Fong:
In your letter dated October 30, 2014, which was received in this office on November 21, 2014, you requested a tariff classification ruling.
The submitted illustrations of various tea wares made of porcelain ceramic are identified as follows:
Cups, UPC code 0820103627368 – This item is comprised of two white tea cups that are valued over $8 but not over $29 per dozen, each measuring 9 x 12 x 8 cm. A sample of this item was submitted with your request.
Sugar bowl and creamer, UPC code 784672118064 – This item is comprised of a white sugar bowl that is valued under $23 per dozen and a white creamer that is valued over $20 but not over $75 per dozen. The sugar bowl measures 9 x 9 x 11 cm and the creamer measures 15 x 9 x 9 cm.
Teapot, UPC code 0820103627351 – This item is comprised of a white teapot that is valued over $50 but not over $180 per dozen and measures 12.5 x 19.5 x 13.5 cm.
Serving platter, UPC code 784672118057 – This item is comprised of a white serving platter that is valued over $40 but not over 143 per dozen and measures 30 x 29.5 x 3.3 cm.
The sugar bowl and creamer are considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. Based on the greater cost of the creamer, it is the opinion of this office that the creamer provides this item with the essential character within the meaning of GRI 3(b).
You have suggested that these items are all correctly classified in subheading 6911.10.5200 and we agree.
The applicable subheading for UPC code 0820103627368, UPC code 784672118064, UPC code 0820103627351 and UPC code: 784672118057 will be 6911.10.5200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware of porcelain or china: other: other: other: cups valued over $8 but not over $29 per dozen…platters…valued over $40 but not over $143 per dozen…creamers valued over $20 but not over $75 per dozen; and beverage servers valued over $50 but not over $180 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 Gary Kalus at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division