HQ 085126: NYRL 840871 modified. Ceramic kitchen set; stoneware

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 085126

                        February 14, 1989

CLA-2  CO:R:C:G  085126 DPS

CATEGORY:  Classification

TARIFF NO.:  6912.00.3950

Mr. Buckner W. Hamilton
Wallace Companies, Inc.
175 Citation Court
Birmingham, Alabama  35209

RE:  NYRL 840871 modified.  Ceramic kitchen set; stoneware

Dear Mr. Hamilton:

     This is in response to your letter of July 12, 1989,
requesting reconsideration of New York Ruling Letter (NYRL)
840871, dated June 1, 1989, concerning the classification of
a ceramic kitchen set from Taiwan under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).  Pictures
and a sample of the subject merchandise were submitted with
your request.  Subsequently, further samples of a 77 piece
setting, known as "Moonlight Stoneware," which the subject
set is intended to accompany, along with a manufacturer's
affidavit listing all the pieces available in the "Moonlight"
pattern plus a price list, were submitted at the request of
this office.

FACTS:

     The ceramic kitchen set at issue consists of 10 pieces:
4 stoneware articles, 5 wooden utensils and a metal whisk,
packaged together for retail sale.  More specifically, the
items are described as follows:

     (1) a stoneware cylindrical container designed to
     hold kitchen utensils, measuring 5 inches in height
     and 4  inches in diameter;

     (2) stoneware salt and pepper shakers with mug-
     style handles;

     (3) a stoneware spoon rest;





     (4) 5 wooden utensils (which include a meat
     tenderizer/mallet, fork, spoon and 2 stirring
     ladles); and

     (5) a metal whisk

     NYRL 840871 classified the subject kitchen set under
subheading 6912.00.4900, HTSUSA, the provision covering other
ceramic tableware and kitchenware, on the basis that the
stoneware components of the ten piece kitchen set imparted
the set's essential character pursuant to GRI 3(b).  In the
request for reconsideration, the inquirer indicates that the
stoneware articles of the kitchen set are in a pattern that
is available in specified sets in accordance with Chapter 69,
Additional U.S. Note 6(b), HTSUSA.  If the requirements of
the Additional U.S. Note to Chapter 69 are satisfied, then
the subject merchandise would qualify for classification
under subheading 6912.00.3950, HTSUSA, which provides for
tableware and kitchenware, of other than porcelain or china,
available in specified sets in a pattern with an aggregate
value of the articles listed in Additional United States Note
6(b) of Chapter 69, of over $38.00.

ISSUE:

     Whether the subject 10 piece kitchen set satisfies the
requirements of Chapter 69, Additional U.S. Note 6(b),
allowing the kitchen set to be classified under subheading
6912.00.3950, HTSUSA.

LAW & ANALYSIS:

     The General Rules for the Interpretation of the
Harmonized System (GRI's) govern classification under the
Harmonized Tariff Schedule.  According to GRI 1, the primary
consideration in determining whether merchandise should be
classified in a heading should be given to the language of
the heading and any relevant chapter or section notes, and,
provided such headings or notes do not otherwise require,
according to the remaining GRI's, taken in order.

     With regard to the subject merchandise, we are in
agreement with New York to the extent that it constitutes a
set, and that in accordance with GRI 3(b), the essential
character of the set is imparted by the stoneware components.
Subsequent to the inquirer's reconsideration request, the
importer has supplied Headquarters, at Headquarters' request,



with further information relevant to the application of
Additional U.S. Note 6(b) to Chapter 69, which provides, in
pertinent part:

          If each of the following articles is sold or
          offered for sale in the same pattern, the
          classification hereunder in subheading
          6911.10.35, 6911.10.39, 6912.00.35 or
          6912.00.39, of all articles of such pattern
          shall be governed by the aggregate value of
          the following articles in the quantities
          indicated, as determined by the appropriate
          customs officer under section 402 of the
          Tariff Act of 1930, as amended, whether or not
          such articles are imported in the same
          shipment:

          12 plates of the size nearest to 26.7 cm. in
          maximum dimension,...12 plates of the size
          nearest to 15.3 cm. in maximum dimension,...12
          tea cups and their saucers,...12 soups of the
          size nearest to 17.8 cm. in maximum
          dimension,...12 fruits of the size nearest to
          12.7 cm. in maximum dimension,...1 platter or
          chop dish of the size nearest to 38.1 cm.
          maximum dimension,...1 open vegetable dish or
          bowl of the size nearest to 25.4 cm. in
          maximum dimension,...1 sugar of largest
          capacity,...1 creamer of ..., sold or offered
          for sale.

          If either soups or fruits are not sold or
          offered for sale, 12 cereals of the size
          nearest to 15.3 cm. in maximum dimension, sold
          or offered for sale, shall be substituted
          therefor.

     Upon careful examination of the inquirer's pictorial
brochure depicting all of the components of the "Moonlight
Collection," the submitted samples of various pieces from the
stoneware collection, and review of the manufacturer's
affidavit stating the number of each component included in
the set and their respective values, we are satisfied that
this importation meets the requirements of additional U.S.
Note 6(b) to Chapter 69.  Accordingly, the subject
merchandise is classifiable under subheading 6912.00.3950,
HTSUSA,  rather than under subheading 6912.00.4900, HTSUSA as
NYRL 840871 held.




HOLDING:

     Pursuant to Section 177.9(d) of the Customs regulations
(19 CFR 177.9(d)), NYRL 840871, which classified the subject
kitchen set under subheading 6912.00.4900, HTSUSA, is hereby
modified.  For the reasons set forth above, the subject
kitchen set, which has the same "Moonlight Collection"
pattern as a full 77 piece ceramic tableware set offered for
sale, is properly classifiable under subheading 6912.00.3950,
HTSUSA.  Merchandise classified under this subheading is
subject to a duty rate of 4.5 percent ad valorem.  NYRL
840871 is modified accordingly.


                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division