United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY A83261 - NY A83547 > NY A83492

Previous Ruling Next Ruling
NY A83492

May 21, 1996

CLA-2-69:RR:NC:GI: 227 A83492


TARIFF NO.: 6912.00.4500; 6912.00.4100

Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway 43rd Floor
New York, NY 10036-8901

RE: The tariff classification of tableware and dinner set of stoneware from Indonesia.

Dear Mr. Eisen:

In your letter dated May 8, 1996, on behalf of Avon Products, Inc., you requested a tariff classification ruling. Samples are being returned as requested.

The samples submitted consist of the following tableware and dinner set of stoneware:
a) an oval platter (item number PP 137163), measuring about 14 inches long, which is valued at $5.67 per piece;
b) a covered teapot (item number PP 137159), measuring approximately 6 1/2 inches high by 10 inches wide at its widest point, which is valued at $7.73 per piece;
c) a sugar with lid and creamer (item number PP 138878), both measuring about 4 inches high, which are valued at $2.79 per piece and $2.37 per piece respectively;
d) a salt and pepper shaker set, item number PP 138876, which is valued at $3.09 per set;
e) a five-piece dinner set decorated in the "Country Fruit Pattern," item number PP 138218, which consists of a dinner plate measuring approximately 10 1/2 inches in diameter, a salad plate measuring approximately 8 inches in diameter, a soup bowl measuring approximately 9 inches in diameter, and a mug measuring about 2 1/4 inches high with a saucer measuring nearly 6 1/4 inches in diameter.

The applicable subheading for the oval platter of stoneware, item number PP 137163, the covered teapot of stoneware, item number PP 137159 and the sugar with lid and creamer of stoneware, item number PP 138878, will be 6912.00.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...other than of porcelain or china...platter or chop dishes valued over $35 per dozen; beverage servers valued over $42 per dozen; sugars valued over $21 per dozen and creamers valued over $15 per dozen. The duty rate will be 4.5 percent ad valorem.

The applicable rate of duty for the salt and pepper shaker set of stoneware, item number PP 138876, will be 6912.00.4100, HTS, which provides for other ceramic tableware...other than of porcelain or china...salt and pepper shaker sets. The rate of duty will be 4.9 percent ad valorem.

Articles classifiable under subheading 6912.00.4100, HTS, which are products of Indonesia, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed.

Your inquiry does not provide enough information for us to give a classification ruling on the five-piece stoneware dinner set, item number PP 138218. Your request for a classification ruling should include the entered (fob) values for each item in this dinner set as well as descriptive literature indicating that this merchandise is being marketed and sold as a five-piece dinner set.

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.


Roger J. Silvestri

Previous Ruling Next Ruling

See also: