CLA-2-69:OT:RR:NC:N4:422
Ms. Terry Mineo
World Kitchen LLC
9525 W. Bryn Mawr Ave.
Suite 300
Rosemont, IL 60148
RE: The tariff classification of stoneware ceramic dinnerware sets from China
Dear Ms. Mineo:
In your letter dated March 21, 2016, you requested a tariff classification ruling.
The submitted illustrations depict tableware items that are identified as Corningware Powder Dinnerware Sets. Four different sets will be offered for sale, each comprised of the 77 pieces referenced in chapter 69 note 6(b) of the Harmonized Tariff Schedule of the United States (HTSUS). The four different sets will be distinguished by four different respective color patterns as follows: Powder (white), Midnight (dark blue), Red Clay, and Truffle (light gray). All 77 articles in the first set will be of a solid Powder color. In the other three sets, the inside surface of each article will be of Powder color and the outside surface will be of either Midnight, Red Clay or Truffle color, respectively.
The articles of these sets are all made of stoneware ceramic material. The aggregate value of each entire 77 piece set is over $38. Each of the four sets will be imported in three different groupings of tableware articles, each packaged together for retail sale, as follows:
1) Place Setting:
1 Dinner plate with a 26.7 cm diameter
1 Salad plate with a 15.3 cm diameter
1 Soup bowl with a 17.8 cm diameter
1 Fruit bowl with a 12.7 cm diameter
1 Teacup 1 Saucer
2) Serving Set
1 serving platter with a 38.1 cm diameter
1 serving bowl with a 25.4 cm diameter
3) Creamer/Sugar Set
1 Creamer
1 Sugar bowl and lid
To purchase the entire 77 piece set of any one of the four colors, the consumer would have to buy 12 of the Place Setting sets of that respective color, which would account for 72 pieces, plus one Serving Set of that color, which accounts for 2 more pieces and one Creamer/Sugar Set of that color, which accounts for 3 more pieces including the sugar bowl lid. This ruling is being issued with the understanding that all 77 pieces of any one of the four sets will be offered for sale at the time of the importation of any one of the above detailed configurations that is taken from that respective 77 piece set.
The applicable subheading for the Powder (white), Midnight (dark blue), Red Clay, and Truffle (light gray) Place Setting sets will be 6912.00.3910, HTSUS, which provides for ceramic tableware…other than of porcelain or 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 $38…plates not over 27.9 cm in maximum dimension; teacups and saucers; mugs; soups; fruits and cereals, the foregoing not over 22.9 cm in maximum dimension. The rate of duty will be 4.5 percent ad valorem.
The applicable subheading for the Powder (white), Midnight (dark blue), Red Clay, and Truffle (light gray) Serving Set and Creamer/Sugar Set will be 6912.00.3950, HTSUS, which provides for ceramic tableware…other than of porcelain or 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 $38...other. The rate of duty will be 4.5 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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division