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NY C80489





October 31, 1997

CLA-2-69:RR:NC:2:227 C80489

CATEGORY: CLASSIFICATION

TARIFF NO.: 6912.00.4810; 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 serving bowl, item number 1675/30, which measures approximately 12 inches across its top diameter. It is stated to be valued at $16.54 each.
b) a serving plate, item number 1730, which measures approximately 12 inches across its diameter. It is stated to be valued at $13 each.
c) a cereal bowl, item number 1712/16, which measures about 6 inches across its diameter. It is stated to be valued at $10 each.
d) a soup bowl, item number 1675/S, which measures about 7 inches across its top diameter. It is stated to be valued at $7.50 each.
e) a salad plate, item number 1675/F, which measures about 6 inches (15.25 cm) across its diameter. It is stated to be valued at $7 each.

You suggest that the ceramic serving bowl should be properly classified under subheading 6912.00.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...other than of porcelain or china...cups, saucers, soups, oatmeals, cereals, plates, platters, sugars, creamers and beverage servers within certain value and size parameters. However, since the subject serving bowl is not of the class or kind of merchandise that is listed among the enumerated exemplars within this subheading, consideration of classification under subheading 6912.00.4500, HTS, is precluded.

The applicable subheading for the ceramic serving bowl, item number 1675/30, will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...other than of porcelain or china: other, suitable for food or drink contact. The rate of duty will be 10.5 percent ad valorem.

The applicable subheading for the ceramic serving plate (item number 1730), the ceramic cereal and soup bowls (item numbers 1712/16 and 1675/S, respectively) and the ceramic salad plate (item number 1675/F) will be 6912.00.4500, HTS, which provides for other ceramic tableware...other than of porcelain or china...platters or chop dishes valued over $35 per dozen; soups, oatmeals and cereals valued over $6 per dozen; and plates not over 22.9 cm in maximum diameter and valued over $6 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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