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NY C80760





November 6, 1997

CLA-2-69:RR:NC:2:227 C80760

CATEGORY: CLASSIFICATION

TARIFF NO.: 6912.00.4500; 6912.00.4810

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 14, 1997, you requested a tariff classification ruling.

The subject merchandise, based on the photos submitted, consists of the following tableware of earthenware in the Festa patchwork pattern:
a) ceramic water pitchers, item numbers 1754 and 4918/G, which measure approximately 6 and 7 inches high, respectively. These items are stated to be valued at $14 and $18 each, respectively.
b) assorted round-shape ceramic serving plates, item numbers 4858/38 and 1703, which measure approximately 15 inches in diameter. They are stated to be valued at $30 each.
c) a round-shape ceramic serving plate, item number 1675/34, which measures about 13 1/4 inches in diameter. They are stated to be valued at $16.50 each.
d) bowl-shape ceramic antipasto dishes in two sections, item numbers 4838/19 and 1732/3, which measure approximately 8 1/2 inches (21.59 cm) in diameter. They are stated to be valued at $5 and $8 each, respectively.
e) bowl-shape ceramic antipasto dishes in two sections, item numbers 4838 and 1732/2, which measure about 5 inches (12.7 cm) in diameter. They are stated to be valued at $8 and $12 each, respectively.

You suggest that the ceramic antipasto dishes should be classified under 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 these dishes (being dinner-type bowls) are not of the class or kind of merchandise that are 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 antipasto dishes will be 6912.00.4810, 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 water pitchers and serving plates will be 6912.00.4500, HTS, which provides for other ceramic tableware...other than of porcelain or china...beverage servers valued over $42 per dozen and platters or chop dishes valued over $35 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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