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NY E87726

October 6, 1999

CLA-2-69:RR:NC:2:227 E87726


TARIFF NO.: 6911.10.8000

Ms. Lolena L. Franklin
Books Are Fun
1680 Highway 1
Fairfield, IA 52556

RE: The tariff classification of ceramic tea sets from China.

Dear Ms. Franklin:

In your letter dated September 17, 1999, you requested a tariff classification ruling.

The sample submitted is a ceramic tea set that consists of the following components:

1) a porcelain cup, measuring 3 inches high by 3 inches along its top diameter, that possesses a rose-like motif with matching saucer measuring 5 ½ inches in diameter. It is stated that the cup is valued at $.268 each, while the saucer is valued at $.20 each.

2) a plain-woven cotton napkin measuring 10 ¾ by 10 ¾ inches.

3) a small stainless steel spoon with gold-plating.

4) a paperback book entitled “Afternoon Tea.”

It is stated that all of the components of the set will be retail packed in a cardboard box designed for the purpose of selling the tea set as an adult gift item.

It has been determined that the submitted set meets the qualifications of “goods put up in sets for retail sale.” The components of the set consist of at least two different articles that are, prima facie, classifiable in different headings. They are put up together to meet a particular need or carry out a specific activity in noting that they will be packed for sale directly to users without repacking. The cup and saucer imparts the essential character of the set.

The applicable subheading for this tea set will be 6911.10.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tablewareof porcelain or china: other: suitable for food or drink contact. The rate of duty will be 23.4 percent ad valorem.

Although classified as a set, the cotton napkin is subject to a textile category number as if it was classified separately. Accordingly, the cotton napkin falls within category 369. Based upon international trade agreements, products of China are subject to visa and quota requirements.

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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