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NY C80762




November 6, 1997

CLA-2-69:RR:NC:2:227 C80762

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 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) a ceramic appetizer plate, item number 4769/P, which measures approximately 7 inches long and depicts a produce-like figure at one end. It is stated to be valued at $4.50 each.
b) a shallow ceramic salad bowl, item number 1465/36, which measures about 14 inches in diameter. It is stated to be valued at $30 each.
c) assorted ceramic salad bowls, item number 4858/28, which measure about 11 inches in diameter and depict various animal-like figures around their rims. They are stated to be valued at $20 each.
d) oval-shape ceramic serving plates, item numbers 4839/44 and 4866/44, measuring approximately 17 inches long, which are valued at $20 and $30 each, respectively.

You suggest that the ceramic appetizer plate, item number 4769/P, should be classified under subheading 6912.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic household articles, other than of porcelain or china. However, since this article is of the class or kind of merchandise that will be used as tableware, consideration of classification under subheading 6912.00.5000, HTS, is precluded.

Further, you state that the ceramic salad bowls, item numbers 1465/36 and 4858/28, should be classified under subheading 6912.00.4500, 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 salad bowls are not 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 salad bowls, item numbers 1465/36 and 4858/28, 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 appetizer plate, item number 4769/P, and the ceramic serving plates, item numbers 4839/44 and 4866/44, will be 6912.00.4500, HTS, which provides for other ceramic tableware...other than of porcelain or china...plates not over 22.9 cm in maximum diameter and valued over $6 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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