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NY C82695

December 23, 1997

CLA-2-69:RR:NC:2: 227 C82695


TARIFF NO.: 6912.00.4500

Mr. Al Andrews
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068

RE: The tariff classification of ceramic cup and saucer sets from China.

Dear Mr. Andrews:

In your letter dated December 5, 1997, you requested a tariff classification ruling. Sample is being returned as requested.

The subject merchandise consists of a pink ceramic jumbo cup and saucer set with a rose-like motif, style number 107538 (sample enclosed), as well as a similarly constructed yellow cup and saucer set, style number 107537. The submitted cup which is valued at $2.15 each, measures approximately 3 1/2 inches high with a top diameter of 4 1/4 inches and features a looped handle, while the saucer, which is valued at $1.60 each, measures about 6 1/2 inches in diameter.

The applicable subheading for the ceramic jumbo cup and saucer sets, style numbers 107538 and 107537, will be 6912.00.4500, HTS, which provides for other ceramic tableware...other than of porcelain or china: cups valued over $5.25 per dozen and saucers valued over $3 per dozen. The rate of duty will be 4.5 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
National Commodity

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