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April 8, 1999

CLA-2-69:RR:NC:2:227 D89614

CATEGORY: CLASSIFICATION

TARIFF NO.: 6912.00.4810

Mr. Philip Kwok
Lifetime Hoan Corporation
One Merrick Ave.
Westbury, NY 11590-6601

RE: The tariff classification of a ceramic baking dish from Taiwan.

Dear Mr. Kwok:

In your letter dated March 18, 1999, you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted, being referred to as the “Clay Baker,” is an oval-shaped ceramic baking dish with cover of terra-cotta, item number 28681, which measures approximately 6 1/2 inches by 12 1/4 inches by 8 1/2 inches. It is noted that the top and bottom portions have a reddish-colored exterior, depicting a radiant solar-like motif, with the bottom portion possessing a brownish-glazed interior. This article, imported with a recipe booklet, is stated to be utilized for making a wide variety of dishes from soups and stews to desserts and breads.

You claim that since the subject merchandise fits the description of fine-grained earthenware, it should be properly classified under subheading 6912.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware and kitchenware...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.

Although the instant ceramic baking dish with cover possesses a reddish-colored body with the bottom portion having an interior brownish glaze, its body does not feature a lustrous glaze that is mottled, streaked or solidly colored brown to black with metallic oxide and salt. Therefore, in this regard, consideration of classification under subheading 6912.00.1000, HTS, is precluded.

The applicable subheading for the ceramic baking dish of terra-cotta, item number 28681, will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware and kitchenware...other than of porcelain or china: suitable for food or drink contact. The rate of duty will be 9.8 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 212-637-7073.

Sincerely,

Robert B. Swierupski
Director,

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