CLA-2-69:RR:NC:2:227 D80037
Ms. Deborah S. Woodward
Oneida Ltd.
Oneida,NY 13421
RE: The tariff classification of porcelain dinnerware from China.
Dear Ms. Woodward:
In your letter dated July 13, 1998, you requested a tariff classification
ruling.
The merchandise at issue is porcelain household dinnerware that is
identified as in the Jasmine pattern. The items available in the Jasmine
pattern are stated to be as follows:
Description FOB Unit Value Per Dozen
10.75" Dinner Plate $12.61
8.25" Salad Plate 6.02
9.25" Soup Plate 9.06
Mug 6.03
Cup 4.60
Saucer 4.07
9.25" Vegetable Bowl 14.64
14.00" Oval Platter 43.08
Sugar (Lid) 16.56
Creamer 11.04
The information submitted indicates that the Jasmine pattern does not
offer a fruit dish or, in lieu of a fruit dish, a cereal bowl and, therefore, is
not "available in specified sets" in accordance with Chapter 69, additional U.S.
note 6(b) of the Harmonized Tariff Schedule of the United States.
The applicable subheading for the mugs will be 6911.10.45, Harmonized
Tariff Schedule of the United States (HTS), which provides for ceramic household
mugs of porcelain or china. The duty rate will be 16.1 percent ad valorem.
The applicable subheading for the dinner plates and the oval platter will
be 6911.10.52, (HTS), which provides for ceramic household plates, over 22.9 but
not over 27.9 cm in maximum diameter, valued over $11.50 per dozen and platters
valued over $40 per dozen, of porcelain por china. The rate of duty will be 8
percent ad valorem.
The applicable subheading for the balance of items in the Jasmine pattern
will be 6911.10.80, HTS, which provides for other ceramic household tableware of
porcelain or china. The rate of duty will be 23.9 percent ad valorem.
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 George Kalkines at (212) 466-5794.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division