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NY 805260

January 9, 1995

CLA-2-69:S:N:N3:227 805260


TARIFF NO.: 6911.10.37; 6913.10.50; 9405.50.40

Mr. Lee dos Santos
231 Wilson Avenue
South Norwalk, Connecticut 06854

RE: The tariff classification of porcelain dinnerware from China.

Dear Mr. Santos:

In your letter dated December 12, 1994, you requested a tariff classification ruling.

The merchandise at issue are porcelain dinnerware and ornamental porcelain pieces that are identified as in the Holiday Hostess (Christmas Tree) pattern. The information submitted indicates that the Holiday Hostess pattern dinnerware is principally for household use and is "available in specified sets" in accordance with Chapter 69, additional U.S. note 6(b) of the Harmonized Tariff Schedule of the United States, with an aggregate value of $56.99. The non-dinnerware ornamental pieces are:

Style HH406 Candleholders
Style HH408 Hostess Bell
Style HH405 Mini Hurricane Lamps
Style HH415 & HH2272 Collectors' plates

The applicable subheading for the Holiday Hostess (Christmas Tree) pattern porcelain dinnerware will be 6911.10.37, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic household tableware of porcelain, available in specified sets, in a pattern for which the aggregate value of the articles listed in additional United States note 6(b) of Chapter 69 is over $56.00. The rate of duty will be 8 percent ad valorem.

The applicable subheading for the candleholders (HH406) and Mini Hurricane Lamps (HH405) will be 9405.50.40, HTS, which provides for non-electrical lamps and lighting fittings of other than brass. The rate of duty will be 7.3 percent ad valorem.

The applicable subheading for the hostess bell (HH408) and collectors' plates (HH415 & HH2272) will be 6913.10.50, HTS, which provides for ornamental ceramic articles of porcelain or china. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire

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