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NY 809110




CLA-2-69:S:N:N3:227 809110

CATEGORY: CLASSIFICATION

TARIFF NO.: 6911.10.5800; 6911.10.5200

Mr. P. Todd Fredette
A.N. Deringer, Inc.
173 W. Service Road
Champlain, NY 12919

RE: The tariff classification of ceramic tableware of porcelain from Poland.

Dear Mr. Fredette:

In your letter dated April 4, 1995, on behalf of Formenton, Inc., you requested a tariff classification ruling. Samples are being returned as requested.

The samples submitted consist of the following tableware articles of porcelain:
a) an oversize cup, known as the "Cafe au Lait Funny Face" cup (item number CAL-CA), which is valued at $40.80 per dozen. It measures approximately 3 inches high by 4 1/4 inches across its top diameter;
b) a plate, referred to as the "Small Pizza Plate" (item number PIZ-22.5), which measures about 22.5 cm in diameter and is valued at $27.60 per dozen;
c) a platter, referred to as a "Large Pizza Plate" (item number PIZ-7), which measures about 30.5 cm in diameter and is valued at $102 per dozen.

You suggest that the oversize cup with the funny face, item number CAL-CA, be classified under subheading 6911.10.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for porcelain mugs. However, since it has been determined that the oversize cup, despite its size, is still a cup, consideration of classification under subheading 6911.10.4500, HTS, is precluded.

Further, you note that the subject plate and platter (item numbers PIZ-22.5 and PIZ-7, respectively) should be classified under subheading 6911.10.8010, HTS, which provides for other tableware of porcelain, suitable for food or drink contact. Since the subject porcelain plate and platter are more specifically provided for elsewhere, classification under subheading 6911.10.8010, HTS, is precluded.

The applicable subheading for the oversize cup, known as the "Cafe au Lait Funny Face" cup (item number CAL-CA) will be 6911.10.5800, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware of porcelain...cups valued over $29 per dozen. The rate of duty will be 7.6 percent ad valorem.

The applicable subheading for the "Small Pizza Plate", item number PIZ-22.5, will be 6911.10.5200, HTS, which provides for tableware of porcelain...plates not over 22.9 cm in maximum diameter and valued over $8.50 but not over $31 per dozen. The rate of duty will be 8 percent ad valorem.

The appropriate subheading for the platter, known as the "Large Pizza Plate" (item number PIZ-7), will be 6911.10.5200, HTS, which provides for tableware of porcelain...platters valued over $40 but not over $143 per dozen, and dutiable at the rate of 8 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

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