July 20, 2005 CBP Bulletin Notice on Porcelain Table/Kitchenware for Commercial Use
In the July 20, 2005 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 39, No. 30), CBP issued a notice revoking three classification rulings on porcelain table/kitchenware for commercial use. CBP states that it is also revoking any treatment it has previously accorded to substantially identical transactions that are contrary to its position in this notice.
Sign up for a free preview to unlock the rest of this article
Timely, relevant coverage of court proceedings and agency rulings involving tariffs, classification, valuation, origin and antidumping and countervailing duties. Each day, Trade Law Daily subscribers receive a daily headline email, in-depth PDF edition and access to all relevant documents via our trade law source document library and website.
According to CBP, these revocations are effective for merchandise entered or withdrawn from warehouse for consumption on or after September 19, 2005. CBP also states that this notice covers any rulings on the subject merchandise that may exist but have not been specifically identified.
Porcelain Table/Kitchenware for Commercial Use. At issue are various table/kitchen articles (e.g., plates, dishes, etc.) of porcelain that are used for meal service in the front (first class) cabin of aircraft. The name of the airline and the model number for each piece appears on the bottom of the articles.
CBP is issuing HQ 967535 in order to revoke NY K88482, NY K88488, and NY K88494 and reclassify the articles in HTS 6911.10.1000 as "hotel or restaurant ware and other ware not household ware" rather than in HTS 6911.10.4500, HTS 6911.10.5200, or HTS 6911.10.80 which provide for various types of porcelain table/kitchenware for household use.
Based on previous rulings and court decisions, CBP finds that porcelain table and kitchen ware intended for exclusive use on commercial airlines to be of the same kind of articles classified as porcelain table or kitchen ware not for household use in HTS 6911.10.1000. Therefore, because the subject articles are intended for exclusive use in front cabin food service on a commercial airline, CBP states that they are classified in HTS 6911.10.1000.
(See ITT's Online Archives or 05/26/05 news, 05052635, for BP summary of the proposed ruling, including further descriptions of the HTS numbers at issue.)
new: 6911.10.1000, 25%
previous: 6911.10.4500, 14%; 6911.10.5200, 8%; or 6911.10.80, 20.8%
July 20, 2005 CBP Bulletin (Vol. 39, No. 30) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2005/vol39_07202005_no30/