NY E88722 modified; porcelain dessert plates; Tableware, kitchenware, other household articles and toilet articles, of porcelain or china; Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china.

HQ 963671 April 11, 2000 CLA-2 RR:CR:GC 963671 BJB CATEGORY: Classification TARIFF NO.: 6911.10.52 Ms. Irene Kwok CDP Asia, Ltd. 26/F., Tower A, Southmark 11 Yip Hing Street Aberdeen, Hong Kong RE: NY E88722 modified; porcelain dessert plates; Tableware, kitchenware, other household articles and toilet articles, of porcelain or china; Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china. Dear Ms. Kwok: In response to your letter of October 11, 1999, the Director, Customs National Commodity Specialist Division, issued you NY E88722 on November 4, 1999, regarding the classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of a porcelain dessert plate. We have reviewed that decision and determined that the classification set forth is in error. The country of origin marking information set forth in NY E88722 is not affected by this ruling. Pursuant to section 625(c)(1), Tariff Act of 1930, as amended, (19 U.S.C. 1625(c)(1)), by section 623 of Title VI, a notice was published on March 1, 2000, in the Customs Bulletin, Volume 34, Number 9, proposing to modify one ruling, NY E88722, dated November 4, 1999, and revoke the tariff treatment pertaining to the tariff classification of porcelain dessert plates. No comments were received in response to this notice. FACTS: The article is described in E88722 as a porcelain dessert plate, reference # C-47876S, which measures approximately 20 cm in diameter and features a floral-like design on its exterior surface with the wording “Givenchy Paris” on its rim. This plate is stated to be valued between $8.50 and $31 per dozen and is marketed and sold as a dessert plate that is microwave and dishwasher safe. The HTSUS provisions under consideration are as follows: Tableware, kitchenware, other household articles and toilet articles, of porcelain or china; Tableware and kitchenware: ( ( ( ( ( Other: Cups valued over $8 but not over $29 per dozen; * * *; plates not over 22.9 cm in maximum diameter and valued over $8.50 but not over $31 per dozen; * * *; ……………………………………………………… 6911.10.80 Other ( ( ( ( ( ( Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: ( ( ( ( ( ( Other ( ( ( ( ( ( ISSUE: How are the porcelain dessert plates classified? LAW AND ANALYSIS: Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes. Where goods cannot be classified on the basis of GRI 1, the remaining GRIs will be applied. Moreover, Customs refers to the Explanatory Notes to the Harmonized Commodity Description and Coding System (ENs) for guidance. While not legally binding, the ENs constitute the official interpretation of the HTSUS at the international level. See T.D. 98-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). Upon examination of the subject merchandise we note that it is made of porcelain. At GRI 1, the subject article is provided for at heading 6911, HTSUS. Further, the relevant EN 69.12, at p.1006, provides that “Tableware, kitchenware, other household articles and toilet articles are classified in heading 69.11 if of porcelain or china, and in heading 69.12 if of other ceramics such as stoneware, earthenware, imitation porcelain (see General Explanatory Note to sub-Chapter II).” Where heading 6912, HTSUS, articles made of porcelain are specifically excluded: “[c]eramic tableware, kitchenware, other household articles and toilet articles, other than of procelain or china:,” heading 6911, HTSUS, specifically includes articles made of porcelain. Since the subject dessert plates are made of porcelain, they are provided for in heading 6911, HTSUS. Specifically, they are classifiable in subheading 6911.10.52, HTSUS. HOLDING: The porcelain dessert plate at issue is classifiable under subheading 6911.10.52, HTSUSA. The general column one rate applicable in 2000, is 8.0 percent ad valorem. NY E88722, dated November 4, 1999, is modified as set forth herein. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin. Sincerely, John Durant, Director Commercial Rulings Division