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NY C86200




April 27, 1998

CLA-2-69:RR:NC:2:227 C86200

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 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) teapots, item numbers 1697 and 1699, which are valued at $20 each.
b) a salad plate, item number 4775/F, which measures approximately 8 inches (20.32 cm) across its diameter. It is stated to be valued at $6 each.
c) a fruit bowl, item number 4777/14, which measures about 5 1/2 inches across its diameter. It is stated to be valued at $4.25 each.
d) a dinner bowl, item number 4775/S, which measures about 8 inches across its top diameter. It is stated to be valued at $6.50 each.
e) a dinner plate, item number 4775/P, which measures about 10.5 inches (26.7 cm) across its diameter. It is stated to be valued at $6.50 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 dinner plate, item number 4775/P, will be 6912.00.4500, HTS, which provides for other ceramic tableware...other than of porcelain or china...plates over 22.9 cm 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.

The applicable subheading for the ceramic salad plate (item number 4775/F) and the fruit bowl (item number 4777/14) 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.

Your inquiry does not provide enough information for us to give a classification ruling on the ceramic teapots, item numbers 1697 and 1699, and the ceramic dinner bowl, item number 4775/S. Your request for a classification ruling should include representative samples of these items.

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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