CLA-2-69:RR:NC:2:227 C88291
Ms. Sandra Liss Friedman
Barnes, Richardson & Colburn
475 Park Avenue South
New York, NY 10016
RE: The tariff classification of porcelain dinnerware from Italy
Dear Ms. Friedman:
In your letter dated May 22, 1998, on behalf of Luigi Bormioli
Corporation, you requested a tariff classification ruling.
The merchandise in question is white porcelain tableware that
has been marketed and sold for hotel, restaurant and household use.
The tableware is identified as in the "Acapulco" pattern. In
supplemental information submitted, you indicate that approximately
60 percent of the Acapulco dinnerware has been sold to hotel and
restaurant users and the balance sold to retailers.
You maintain that the porcelain dinnerware is properly
classifiable under heading 6911.10.37, HTS, as ceramic household
tableware of porcelain or china and not as ceramic hotel and
restaurant tableware and other non-household tableware of porcelain
or china covered under 6911.10.10, HTS. The basis for your
contention is the findings in HQ 082780.
In HQ 082780, the issue was whether chinaware containing a
variety of patterns was classifiable as hotel and restaurant ware
or as household ware. That ruling involved imported fine household
china for use by restaurants and hotels in their "finer dining
areas." Customs held that the patterned chinaware sold to and used
by restaurants and hotels fell within the class of china "chiefly
used" as household ware since the percentage of sales and amount of
use by restaurants and hotels did not exceed all other uses. HQ
082780 is distinguishable from the chinaware at issue as the
percentage of sales and amount used of this ware does exceed all
other uses.
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 in 1998 will be 31 percent ad valorem. The duty rate in
1999 will be 30 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,
Robert B. Swierupski
Director
National Commodity
Specialist Division