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 > 1998 NY Rulings > NY C80567 - NY C80631 > NY C80589

Previous Ruling Next Ruling
NY C80589

November 3, 1997

CLA-2-69:RR:NC:2:227 C80589


TARIFF NO.: 6911.10.8010

Mr. Christopher L. Thayer
Hallmark Cards, Inc.
Kansas City, MO 64141

RE: The tariff classification of a multipurpose porcelain dish from Indonesia.

Dear Mr. Thayer:

In your letter dated October 7, 1997, you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is a sculpted porcelain dish, referred to as the "Maxine Candy Dish" (item number 1595ZXS2002), which measures approximately 8 1/2 inches at its widest dimension. It depicts the figurines of a woman and a dog in a snowball fight that occurs around an oval-shape snowbank with a depressed surface about the midsection. It also features figurines of evergreen trees situated around this knoll which possesses, along the front portion, the wording "Eat all you want. I like big targets."

You claim, based on the court decision Midwest of Cannon Falls, Inc. v. United States, that this item should be properly classified under subheading 9505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for other festive, carnival or other entertainment articles. However, it has been determined, for Customs purposes, that this article neither possesses a festive motif nor depicts a 3-dimensional representation of a festive motif, thereby precluding consideration of classification under the above subheading.

Further, you inquire whether this dish could be classified under subheading 6911.10.4100, HTS, which provides for other tableware...of porcelain...pretzel dishes, tidbit dishes...bonbon servers. However, since the subject article is in effect a multipurpose dish, it is not deemed to be of the class or kind of merchandise as noted among the above enumerated exemplars and, therefore, consideration of classification under subheading 6911.10.4100, HTS, is precluded.

The applicable subheading for the multipurpose porcelain dish, item number 1595ZXS2002, will be 6911.10.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for other tableware...of porcelain: other, suitable for food or drink contact. The rate of duty will be 24.4 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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: