February 15, 2006 CBP Bulletin Notice on Ceramic Dinnerware "Available in Specified Sets"
In the February 15, 2006 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 40, No. 8), CBP issued a notice revoking two classification rulings on ceramic dinnerware "available in specified sets." CBP states that it is also revoking any treatment it has previously accorded to substantially identical merchandise.
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According to CBP, the revocation is effective for subject merchandise entered or withdrawn from warehouse for consumption on or after April 16, 2006. CBP also states that this notice covers any rulings on the subject merchandise that may exist but have not been specifically identified.
Revocation of Two Classification Rulings
Ceramic dinnerware. At issue are two types of ceramic table and kitchenware "available in specified sets" described as: (a) stoneware dinnerware that is identified in the patterns English Garden, Dorchester, Orchard and Cosmos, and (b) porcelain dinnerware that is identified in the Joy of Christmas pattern. The porcelain dinnerware description also includes measurements in inches and centimeters, of the various articles that comprise the dinnerware set.
CBP is issuing HQ 967792 in order to revoke NY B88253 and reclassify the subject stoneware dinnerware under HTS 6912.00.4810, which provides for ceramic tableware, kitchenware...other than of porcelain or china, other, other, other, suitable for food or drink contact; rather than under HTS 6912.00.39 (1997), which provides for ceramic household tableware, other than of porcelain or china, available in specified sets, in a pattern for which the aggregate value of the articles listed in additional U.S. note (AUSN) 6(b) of HTS Chapter 69 is over $38.
CBP is also issuing HQ 967920 in order to revoke NY 813612 and reclassify the subject porcelain dinnerware under HTS 6911.10.8010, which provides for ceramic tableware, kitchenware...of porcelain or china, suitable for food or drink contact; rather than under HTS 6911.10.35 (1995), which provides for ceramic household tableware, of porcelain or china, available in specified sets, in a pattern for which the aggregate value of the articles listed in AUSN 6(b) of HTS Chapter 69 is not over $56.
CBP states that in a previous ruling (HQ 955838 from 1994), it held that in classifying a set of ceramic tableware, the maximum sizes set forth in AUSN 6 to Chapter 69 could not be exceeded by any piece within the set. However, in NY B88253 and NY 813612, CBP did not apply the dimension requirements in accordance with AUSN 6 to Chapter 69 and HQ 955838; in fact, NY B88253 explicitly stated that AUSN 6 to Chapter 69 "means more or less than the dimension specified and within a rather wide range."
CBP now states that all interested parties knew or should have known that HQ 955838 construed AUSN 6 to Chapter 69 to establish an absolute dimensional limit. In addition, CBP stresses that its interpretation of AUSN 6 to Chapter 69 is based on the plain language of the provision and in its view, the meaning of the note is plain and unambiguous. As a result, CBP states that "maximum" is taken at its plain meaning in the provision, clearly establishing the largest dimension.
(For example, many lines of AUSN 6 to Chapter 69 take the following form: 12 plates of the size nearest to 15.3 cm in maximum dimension, sold or offered for sale. CBP explains that this requirement refers to 12 plates that must be sold or offered for sale that are nearest to, but do not exceed 15.3 cm in maximum dimension.)
Therefore, with respect to some of the items in the subject porcelain dinnerware, CBP states that both the salad bowls (which measure 19.1 cm) and the soup/cereal bowls (which measure 20.32 cm) exceed the 15.3 and 17.8 cm size limits set forth in AUSN 6 to Chapter 69.
In addition, CBP states that the size of some of the articles in the subject stoneware dinnerware apparently exceeded (NY B88253 was lost on September 11, 2001) the maximum dimension set forth in AUSN 6 as well.
Given that the size of some of the articles in subject merchandise exceed the maximum dimensions set forth in the tariff, CBP is revoking NY B88253 and NY 813612, and reclassifying the subject merchandise under HTS 6912.00.4810 and 6911.10.8010, respectively.
new: HTS 6912.00.4810, 9.8%; 6911.10.8010, 20.8%; previous: 6912.00.39 (1997), 4.5%; 6911.10.35 (1995), 26%.
(See December 7, 2005 CBP Bulletin for proposed HQ 967792 and 967920 on subject merchandise.)
February 15, 2006 CBP Bulletin (Vol. 40, No. 8) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2006/vol40_02152006_no8/
December 7, 2005 CBP Bulletin - proposed revocation (Vol. 39, No. 50) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2005/vol39_12072005_no50/