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NY 810651




March 19, 1996

CLA-2-69:RR:NC:GI: 227 810651

CATEGORY: CLASSIFICATION

TARIFF NO.: 6912.00.4810

Mr. Warren E. Coe
Amway Corporation
7575 Fulton Street, East
Ada, MI 49355-0001

RE: The tariff classification of ceramic crocks from Taiwan.

Dear Mr. Coe:

In your letter dated May 16, 1995, you requested clarification of New York Ruling (NY) 808500 dated April 21, 1995.

The issue at hand in NY 808500 was in regard to the classification of earthenware crocks, item number F2910, possessing lids and handles. In that ruling, the subject article, based on the descriptive literature submitted, was classified under subheading 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...suitable for food or drink contact.

You contend that the instant merchandise should be properly classified as soups since similar items, known as soup crocks, were previously classified, in New York Ruling 800466 dated August 11, 1994, under subheading 6912.00.4500, HTS, which provides for ceramic soups...other than of porcelain or china, valued over $6 per dozen.

Although the subject merchandise may be referred to as soup crocks like those items, in NY 800466, classified as soups, the earthenware crocks in question, item number F2910, are designed to be utilized as multi-purpose bowls rather than only as soup bowls. Noting that the crocks in question are constructed with lids and handles, it has been determined that they can also be used for other foods such as chili, baked beans, stews, or small casseroles. Moreover, the crocks that were classified as soups in NY 800466 were so designed to be solely intended for use as soup bowls. Therefore, based on the above reasoning, consideration of classification under subheading 6912.00.4500, HTS, is precluded.

The applicable subheading for these earthenware crocks, item number F2910, will remain under subheading 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...suitable for food or drink contact. The rate of duty in 1996 will be 10.8 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Kalkines at 212-466-5794.

Sincerely,

Roger J. Silvestri
Director,

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