The tariff classification of porcelain mugs from Poland.

NY 886462 June 15, 1993 CLA-2-69:S:N:N3:227 886462 CATEGORY: Classification TARIFF NO.: 6911.10.45 Mr. Dan Sverdlin Seneca Delco Corporation 19 Harbor Park Drive Port Washington, New York 11050 RE: The tariff classification of porcelain mugs from Poland. Dear Mr. Sverdlin: In your letter dated May 26, 1993, you requested a tariff classification ruling. We have reviewed the subject porcelain mugs on the basis of the illustrations contained in the "Ceramicor" catalogue submitted with your letter. In our opinion these porcelain mugs, although primarily sold by you for restaurant and hotel use, are of the class or kind principally used in the household. The applicable subheading for the porcelain mugs will be 6911.10.45, Harmonized Tariff Schedule of the United States (HTS), which provides for household ceramic mugs of porcelain not available in specified sets. The rate of duty will be 17.5 percent ad valorem. Articles classifiable under subheading 6911.10.45, HTS, which are products of Poland, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport