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NY 884903

April 21, 1993

CLA-2-69:S:N:N3:227 884903


TARIFF NO.: 6912.00.4800

Mr. Manuel Alves
P.O. Box 691
Waterbury, VT 05676

RE: The tariff classification of ceramic coasters from Portugal.

Dear Mr. Alves:

In your letter, received in this office on April 2, 1993, you requested a tariff classification ruling. Samples are being returned as requested.

The submitted samples consist of the following ceramic coaster tiles:
a) a square glazed tile measuring about 5.5 inches with a flower-like design;
b) an octagon-shape tile measuring approximately 4.25 inches by 4.25 inches at its widest dimensions with a fruit-like design.

Each of these coaster tiles, noted to be handmade from terracotta clay, possesses a finished bark membrane which is glued to its back for insulation purposes. It is stated that these coasters will be specifically used as heat insulators for dishes. The applicable subheading for these ceramic coasters will be 6912.00.4800, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware other than of porcelain or china. The rate of duty will be 11.5 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire

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