CLA-2-73:RR:NC:N1:113 D81868
Mr. Yoshi Kawai
Sanyei America Corporation
10 Second Street N.E., Riverplace
Suite 198
Minneapois, MN 55413
RE: The tariff classification of dinner plates from China
Dear Mr. Kawai:
In your letter dated August 27, 1998, on behalf of Target
Stores, you requested a tariff classification ruling.
The merchandise is an 11-inch diameter dinner plate. It is
made of carbon steel, is coated with enamel, and has a stainless
steel rim. Our laboratory report indicates the enamel is
porcelainized (vitreous glasses). As of this date, there is no
anti-dumping duty on dinner plates from China.
The applicable subheading for the dinner plate will be
7323.94.0080, Harmonized Tariff Schedule of the United States
(HTS), which provides for table, kitchen or other household
articles, of iron or steel, enameled, other. The rate of duty
will be 2.7 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 James
Smyth at 212-466-2084.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division