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NY C86193




April 28, 1998

CLA-2-69:RR:NC:2:227 C86193

CATEGORY: CLASSIFICATION

TARIFF NO.: 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 March 31, 1998, you requested a tariff classification ruling.

The subject merchandise, based on the photos submitted, consists of the following ceramic tableware of earthenware in the pattern Piatto Fondo Olive Decoro Miele:
a) a latte cup with saucer, item number 4776/L, which is stated to be valued at $9.50.
b) a tea cup with saucer, item number 4776/TH, which is stated to be valued at $8.50.
c) an espresso cup with saucer, item number 4776/TC, which is stated to be valued at $7.50.
d) a creamer and sugar, item number 4819/4776Z, which is stated to be valued at $13.50.
e) a water pitcher, item number 4821, which is stated to be valued at $13 each.

You suggest that the subject ceramic tableware should be properly classified under subheading 6912.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic tableware...other than of porcelain or china...of fine-grained earthenware, whether or not decorated, having a reddish-colored body and a lustrous glaze which, on teapots, may be any color, but which, on other articles, must be mottled, streaked or solidly colored brown to black with metallic oxide or salt. However, since the subject merchandise does not meet the criteria contained within this subheading, consideration of classification under subheading 6912.00.1000, HTS, is precluded.

The applicable subheading for the ceramic latte cup with saucer (item number 4776/L), the ceramic tea cup with saucer (item number 4776/TH), the ceramic espresso cup with saucer (item number 4776/TC), the ceramic creamer and sugar (item number 4819/4776Z) and the ceramic water pitcher (item number 4821) will be 6912.00.4500, HTS, which provides for other ceramic tableware...other than of porcelain or china...cups valued over $5.25 per dozen; saucers valued over $3 per dozen; sugars valued over $21 per dozen; creamers valued over $15 per dozen; and beverage servers valued over $42 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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