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NY C86194




April 27, 1998

CLA-2-69:RR:NC:2:227 C86194

CATEGORY: CLASSIFICATION

TARIFF NO.: 6912.00.4810; 6912.00.4500; 6912.00.4100

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 Decoro Patchwork Fondo Panna:
a) a serving bowl, item number 4777/26, which measures approximately 10 inches across its top diameter. It is stated to be valued at $18 each.
b) a serving bowl, item number 4777/32, which measures approximately 12 1/2 inches across its top diameter. It is stated to be valued at $25 each.
c) serving plates, item numbers 4820/32 and 4820/41, which measure approximately 12 1/2 inches and 16 inches across the diameter, respectively. They are stated to be valued at $18 and $35 each, respectively.
c) an oval-shape serving plate, item number 4839/44, which measures about 17 inches at its widest dimension. It is stated to be valued at $25 each.
e) a set consisting of oil and vinegar bottles with plate designed to hold them, item number 4844, which is stated to be valued at $15.

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 serving bowls, item numbers 4777/26 and 4777/32, 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 10.1 percent ad valorem.

The applicable subheading for the ceramic serving plates, item numbers 4820/32, 4820/41 and 4839/44, 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. The rate of duty will be 4.5 percent ad valorem.

The appropriate subheading for the oil, vinegar and plate set, item number 4844, will be 6912.00.4100, HTS, which provides for other ceramic tableware...other than of porcelain or china...oil and vinegar sets. The rate of duty will be 4.2 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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