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NY C80764




November 6, 1997

CLA-2-69:RR:NC:2:227 C80764

CATEGORY: CLASSIFICATION

TARIFF NO.: 6912.00.4100; 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 FL patchwork pattern:
a) a ceramic salt and pepper shaker set, item number 4849, which measures approximately 2 inches high. It is stated to be valued at $7.50 per set.
b) a ceramic dinner plate, item number 4775/F, which measures approximately 8 inches (20.32 cm) in diameter. It is stated to be valued at $6 each.
c) a ceramic fruit bowl, item number 4775/14, which measures about 5 1/2 inches across its diameter. It is stated to be valued at $4.25 each.
d) a ceramic dinner bowl, item number 4775/S, which measures about 8 1/2 inches across its diameter. It is stated to be valued at $6.50 each.
e) a ceramic dinner plate, item number 4775/P, which measures about 10 1/2 inches (26.67 cm) in diameter. It is stated to be valued at $8.50 each.

You suggest that the ceramic fruit bowl, item number 4775/14, and the ceramic dinner bowl, item number 4774/S (determined not to be a soup), 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 these 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 fruit bowl, item number 4775/14, and the ceramic dinner bowl, item number 4775/S, 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 salt and pepper shaker set (item number 4849) will be 6912.00.4100, HTS, which provides for other ceramic tableware...other than of porcelain or china...salt and pepper shaker sets. The rate of duty will be 4.5 percent ad valorem.

The appropriate subheading for the ceramic dinner plates, item numbers 4775/F and 4775/P, 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 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,
National Commodity

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