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NY 852245


May 31, 1990

CLA-2-70:S:N:N3G:226 852245

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.10.5000

Mr. Matt Petrillo
Durand International
Executive Offices
Millville, New Jersey 08332

RE: The tariff classification of dinnerware and cookware of glass-ceramics from France.

Dear Mr. Petrillo:

In your letter dated April 30, 1990 you requested a tariff classification ruling.

This merchandise consists of Arcoflam table and kitchen articles (dinnerware and cookware) made of neoceram, a type of glass-ceramics.

In your letter, you contend that these products should be classified as ceramics in Chapter 69 of the Harmonized Tariff Schedule (HTS). In support of your position, you cite ruling 819479, dated August 25, 1986, which had classified this merchandise as ceramics under the Tariff Schedules of the United States (TSUS).

Please note that ruling 819479 is no longer relevant to the classification of this merchandise since the TSUS is no longer in effect. While the TSUS defined glass-ceramics as a type of ceramics, the current law (the HTS) defines glass-ceramics as a type of glass. The Explanatory Notes to Chapter 70 of the HTS as well as the language of the HTS provisions clearly indicate that under the current law glass-ceramics is regarded as glass classifiable in Chapter 70. Therefore, these articles of glass- ceramics may not be classified as ceramics in Chapter 69.

The applicable subheading for the table and kitchen articles of glass-ceramics will be 7013.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes...of glass-ceramics: other. The rate of duty will be 26 percent ad valorem.

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

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