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NY C80486




October 31, 1997

CLA-2-69:RR:NC:2:227 C80486

CATEGORY: CLASSIFICATION

TARIFF NO.: 6912.00.4100; 6912.00.48; 4419.00.4000

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

RE: The tariff classification of ceramic and wooden 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 and wood in a patchwork pattern:
a) ceramic salt and pepper shakers, item number 2186, which measure approximately 2 inches high and depict duck and rabbit-like figures as well as cat and chicken-like faces. These items are stated to be valued at $7 each.
b) ceramic cookie jars, item numbers 1704 and 1720, which are stated to be valued at $18 each.
c) ceramic utensil jars, item numbers 3156 and 4865/PM, which are stated to be valued at $9 and $12 each, respectively.
d) a serving set, item number 1791, which contains a spoon and fork that measure approximately 10 inches long. They are composed of ceramic handles and wooden bodies with the essential character being imparted by the wooden portion. This item is stated to be valued at $9 per set.
e) assorted ceramic spoon rests, item number 1715, which measure about 9 inches long and depict fish, cat and chicken-like figures. They are stated to be valued at $6.50 each.

You suggest that the ceramic cookie and utensil jars and the wooden serving set should be properly classified under subheading 6912.00.4100, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...other than of porcelain or china: steins with permanently attached pewter lids; candy boxes, decanters, punch bowls, pretzel and tidbit dishes, tiered servers, bonbon dishes, egg cups, spoons and spoon rests, oil and vinegar sets, tumblers and salt and pepper shaker sets. However, since the subject cookie and utensil jars are not of the class or kind of merchandise that are listed among the enumerated exemplars within this subheading and the serving set is of wood, consideration of classification under subheading 6912.00.4100, HTS, is precluded.

The applicable subheading for the ceramic cookie jars (item numbers 1704 and 1720) and the ceramic utensil jars (item numbers 3156 and 4865/PM) will be 6912.00.48, HTS, which provides for other ceramic tableware...other than of porcelain or china. The rate of duty will be 10.5 percent ad valorem.

The applicable subheading for the ceramic salt and pepper shakers (item number 2186) and the ceramic spoon rests (item number 1715) will be 6912.00.4100, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...other than of porcelain or china...salt and pepper shaker sets and spoons and spoon rests. The rate of duty will be 4.5 percent ad valorem.

The appropriate subheading for the wooden serving set, item number 1791, will be 4419.00.4000, HTS, which provides for tableware and kitchenware of wood: forks and spoons, and dutiable at 5.3 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,
National Commodity

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