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NY F87048




June 8, 2000

CLA-2-69:RR:NC:2:227 F87048

CATEGORY: CLASSIFICATION

TARIFF NO.: 6911.10.8010

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of ceramic microwave dishes from China.

Dear Mr. Hoffacker:

In your letter dated May 10, 2000, on behalf of Consolidated Stores, Inc., you requested a tariff classification ruling. Information sheets are being returned as requested.

The subject merchandise, based on the information submitted, consists of the following porcelain dishes:
a three-piece microwave dish set, item number G493, that is comprised of a large dish measuring about 10 ¾ inches long by 7 inches wide by 1 5/8 inches high; a medium dish measuring about 9 ½ inches long by 6 ¼ inches wide by 1 3/8 inches high; and a small dish measuring about 8 ¾ inches long by 5 ¼ inches wide by 1 ½ inches high.
a three-piece microwave dish set, item number G494, that is comprised of a large dish measuring approximately 11 ½ inches long by 7 ¼ inches wide by 1 ¾ inches high; a medium dish measuring approximately 9 inches long by 5 7/8 inches wide by 1 5/8 inches high; and a small dish measuring approximately 8 inches long by 5 1/8 inches wide by 1 3/8 inches high.

It is indicated that this merchandise may be classified under subheading 6911.10.5200, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware, kitchenwareof porcelain or chinaplates not over 22.9 cm in maximum diameter and valued over $8.50 but not over $31 per dozen; plates over 22.9 but not over 27.9 cm in maximum diameter and valued over $11.50 but not over $41 per dozen; platters or chop dishes valued over $40 but not over $143 per dozen. However, since these dishes are not of the same class or kind of merchandise as the enumerated items within the above-stated subheading, consideration of classification under subheading 6911.10.5200, HTS, is precluded.

The applicable subheading for these porcelain microwave dishes, item numbers G493 and G494, will be 6911.10.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware, kitchenwareof porcelain or china: other, suitable for food or drink contact. The rate of duty will be 22.9 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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