CLA-2-69:RR:NC:2:227 G85102
Mr. Orlando Rodriguez
Almacenes Pitusa, Inc.
P.O. Box 839, Hato Rey Station
San Juan, PR 00919-0839
RE: The tariff classification of ceramic tableware and kitchenware from China.
Dear Mr. Rodriguez:
In your letter dated November 24, 2000, you requested a tariff classification ruling.
The subject merchandise, based on the information submitted, consists of the following: a ceramic mug, item number P009; an 8-piece ceramic table set with metal basket, item number D092; a ceramic pitcher, item number D031, that is valued at $5.76 per dozen; a set of 3 matching cylinder-like ceramic canisters with wooden rack, item number B218; and a set of 4 matching round-shaped ceramic canisters in different sizes, item number D004.
The applicable subheading for the ceramic mug, item number P009, will be 6912.00.4400, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware…other than of porcelain or china: mugs and other steins. The rate of duty will be 10 percent ad valorem in noting the duty rate will remain the same commencing in January of 2001.
The applicable subheading for the ceramic pitcher, item number D031, will be 6912.00.4810, HTS, which provides for other ceramic tableware…other than of porcelain or china: other, suitable for food or drink contact. The rate of duty will be 9.8 percent ad valorem in noting that the rate of duty will remain the same commencing in January of 2001.
The applicable subheading for the set of 3 matching ceramic canisters with wooden rack, item number B218, and the set of 4 matching ceramic canisters, item number D004, will be 6912.00.4810, HTS, which provides for other ceramic kitchenware…other than of porcelain or china: other, suitable for food or drink contact. The rate of duty will be 9.8 percent ad valorem in noting that the rate of duty will remain the same commencing in January of 2001.
Your inquiry does not provide enough information for us to give a classification ruling on the 8-piece ceramic table set with metal basket, item number D092. Your request for a classification ruling should include the following: the identification of each ceramic article in the set, i.e., canister, creamer, pitcher, et cetera, in addition to stating the type of ceramic, i.e., earthenware or porcelain; the identification of the type of metal that composes the basket as well as indicating any other material making up this article; and a statement in regard to whether this basket will be either reused or discarded. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 212-637-7073.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division