CLA-2-69:RR:NC:2:227 B87750
Mr. Barry A. James
James Associates Ltd.
7733 S. Poplar Way
Englewood, CO 80112
RE: The tariff classification of porcelain and stoneware dinnerware from China.
Dear Mr. James:
In your letter dated July 14, 1997, you requested a tariff classification ruling.
The merchandise in question is porcelain and stoneware dinnerware that has been marketed and sold principally for hotel use. However, in an attempt to expand your market beyond commercial use you intend to also market the same dinnerware for household use through retail stores.
U.S. Rule of interpretation 1(a), HTS, states that "a tariff classification controlled by use is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that same class or kind to which the imported goods belong, and the controlling use is the principal use." The information submitted indicates that the subject dinnerware are of the class or kind of merchandise principally used in hotels and restaurants.
The applicable subheading for the porcelain dinnerware will be 6911.10.10, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic tableware of porcelain or china, hotel or restaurant ware and other ware not household ware. The duty rate will be 32 percent ad valorem.
The applicable subheading for the stoneware dinnerware will
be 6912.00.20, HTS, which provides for ceramic tableware of other than porcelain or china, hotel or restaurant ware and other ware not household ware. The duty rate will be 32.9 percent ad valorem.
This ruling is being issued under the provisions of Section
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 George Kalkines at (212) 466-5794.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division