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NY G85337

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January 3, 2001

CLA-2-69:RR:NC:2:227 G85337

CATEGORY: CLASSIFICATION

TARIFF NO.: 6911.10.4100; 6911.10.8010; 6913.10.5000; 4419.00.8000

Mr. Orlando Rodriguez
Almacenes Pitusa, Inc.
P.O. Box 839, Hato Rey Station
San Juan, PR 00919-0839

RE: The tariff classification of ceramic and wooden tableware and kitchenware from China.

Dear Mr. Rodriguez:

In your letter dated December 4, 2000, you requested a tariff classification ruling.

The subject merchandise, based on the information submitted, consists of the following: a tableware set that features an oil and vinegar set, a salt and pepper shaker set and a napkin holder, all composed of porcelain and imported within a wooden rack (item number QF8442); a set of three matching house-shaped canisters of porcelain imported with wooden rack, item number QF8400; a set of three matching cylinder-like canisters of porcelain imported with wooden rack, item number QF50761; a decorative basket-shaped article of porcelain, item number QF8438; and a kitchen utility set, item number DM83357, that features a porcelain teapot-shaped holder containing one stainless steel egg beater and 4 wooden utensils (a fork, a spoon, an angled stirrer and a perforated stirrer).

It is noted that the essential character of the tableware set, item number QF8442, is imparted by the oil and vinegar and salt and pepper shaker sets of porcelain, while the essential character of the kitchen utility set, item number DM83357, is imparted by the wooden utensils in noting there is no one essential character among the wooden utensils.

The applicable subheading for the tableware set, item number QF8442, will be 6911.10.4100, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tablewareof porcelain or china: other oil and vinegar setssalt and pepper shaker sets. The rate of duty will be 6.3 percent ad valorem.

The applicable subheading for the three house-shaped and cylinder-like matching porcelain canisters with wooden racks, item numbers QF8400 and QF50761, respectively, will be 6911.10.8010, HTS, which provides for other kitchenwareof porcelain or china: other, suitable for food or drink contact. The rate of duty will be 22.4 percent ad valorem.

The appropriate subheading for the decorative basket-shaped article of porcelain, item number QF8438, will be 6913.10.5000, HTS, which provides for other ornamental ceramic articles, of porcelain or china, other. The rate of duty will be free.

The appropriate subheading for the kitchen utility set, item number DM83357, will be 4419.00.8000, HTS, which provides for tableware and kitchenware of wood, other than forks and spoons. The rate of duty will be 3.2 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.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 4419.00.80 - Wooden tableware and kitchenware, other than forks and spoons
• Tariff No.: 6911.10.41 - Porcelain or china (o/than bone china) hsehld steins w/pewter lids, decanters, punch bowls, spoons & rests, salt/pepper sets, etc.
• Tariff No.: 6911.10.80 - Porcelain or china (o/than bone china) household tableware & kitchenware, not in specified sets, nesoi
• Tariff No.: 6913.10.50 - Porcelain or china (o/than bone china) statuettes and other ornamental articles, nesoi