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April 9, 1999

CLA-2-69:RR:NC:2:227 D89668


TARIFF NO.: 6911.10.8010

Mr. John A. Carrier
World Bazaars, Inc.
2400 Yates Avenue
Commerce, CA 90040

RE: The tariff classification of ceramic tableware from China.

Dear Mr. Carrier:

In your letter dated March 19, 1999, you requested a tariff classification ruling.

The subject merchandise, based on the samples submitted, is a 16 piece porcelain tableware set (Christmas Ribbon series), item number 88254, which consists of the following:
a) 4 dinner plates which measure approximately 10 1/2 inches in diameter.
b) 4 bread plates which measure about 7 1/4 inches in diameter.
c) 4 saucers measuring nearly 5 3/4 inches in diameter and 4 cups measuring nearly 3 1/4 inches high with an open top diameter of 3 inches.

The subject tableware set, which is stated to be valued at $6.50 per set, features holly leaf with berry and red ribbon motifs around the rim of the plates and saucers and the top portion of the cups.

You believe that these sets should be classified as festive articles since they are designed, marketed, sold and used as festive tableware during the Christmas holiday. However, since these designs are not three-dimensional representations of a festive motif, consideration of classification as festive articles is precluded.

The applicable subheading for the porcelain tableware set, item number 88254, will be 6911.10.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware, kitchenware...of porcelain or china: suitable for food or drink contact. The rate of duty will be 23.4 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 212-637-7073.


Robert B. Swierupski

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