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NY C80409





October 31, 1997

CLA-2-69:RR:NC:2:227 C80409

CATEGORY: CLASSIFICATION

TARIFF NO.: 6912.00.4500

Mr. Leonard Bisk
Modigliani USA, Ltd.
202 Blackstone Ave.
Ithaca, NY 14850

RE: The tariff classification of ceramic tableware from Italy.

Dear Mr. Bisk:

In your letter dated October 4, 1997, you requested a tariff classification ruling.

The subject merchandise, based on the photos submitted, consists of the following tableware of earthenware in a patchwork pattern:
a) a large cup, item number 1705C, which measures approximately 4 1/2 inches at its top diameter. It is stated to be valued at $4 each.
b) a small cup, item number 1706C, which measures approximately 3 inches at its top diameter. It is stated to be valued at $3 each.
c) a large saucer with a curled up feline-like shape, item number 1705S, which measures about 6 inches across its width and features a cat-like head located at the plate's corner. It is stated to be valued at $3.50 each.
d) a small saucer with a curled up feline-like shape, item number 1706S, which measures about 4 inches across its width and features a cat-like head situated at the corner of the plate. It is stated to be valued at $2.50 each.
e) a dinner plate, item number 1675P, which measures about 10 1/2 inches (26.8 cm) across its diameter. It is stated to be valued at $7.50 each.

The applicable subheading for the ceramic cups (item numbers 1705C and 1706C), saucers (item numbers 1705S and 1706S) and the dinner plate (item number 1675P) will be 6912.00.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...other than of porcelain or china: cups valued over $5.25 per dozen; saucers valued over $3 per dozen; and plates over 22.9 but not over 27.9 cm in maximum diameter and valued over $8.50 per dozen. The rate of duty will be 4.5 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 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,

Robert B. Swierupski
Director,

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