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NY C80763




November 6, 1997

CLA-2-69:RR:NC:2:227 C80763

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 October 14, 1997, you requested a tariff classification ruling.

The subject merchandise, based on the photos submitted, consists of the following tableware of earthenware in the FL patchwork pattern:
a) an oval-shape ceramic serving plate, item number 4839/44, which measures approximately 17 inches long. It is stated to be valued at $25 each;
b) a ceramic expresso cup with saucer, item number 4776/TC. The cup, which is stated to be valued at $4.50 each, measures approximately 2 1/2 inches at its top diameter, while the saucer, stated to be valued at $4 each, measures about 3 1/2 inches in diameter;
c) a ceramic tea cup with saucer, item number 4776/TH. The cup, stated to valued at $5.50 each, measures approximately 3 inches at its top diameter, while the saucer, which is stated to be valued at $4.50 each, measures about 5 1/2 inches in diameter;
d) a ceramic latte cup with saucer, item number 4776/L. The cup, which is stated to be valued at $6 each, measures approximately 4 inches at its top diameter, while the saucer, which is stated to be valued at $5 each, measures about 7 1/2 inches in diameter;
e) bowl-shape ceramic antipasto dishes in two sections, item numbers 4838/15, 4838/19 and 4838/25, which measure approximately 6 inches (15.24 cm), 7 inches (17.78 cm) and 10 inches (25.4 cm) respectively. They are stated to valued at $5, $8 and $12 each, respectively;
f) a ceramic water pitcher, item number 4821, which measures approximately 6 to 8 inches in height. It is stated to be valued at $15 each;
g) a ceramic teapot, item number 1697, which measures 8 inches wide. It is stated to be valued at $22 each. You claim that the ceramic antipasto dishes should be properly classified under subheading 6912.00.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...other than of porcelain or china...cups, saucers, soups, oatmeals, cereals, plates, platters, sugars, creamers and beverage servers within certain value and size parameters. However, since these dishes (being dinner-type bowls) are not of the class or kind of merchandise that are listed among the enumerated exemplars within subheading 6912.00.4500, HTS, consideration of classification under the above subheading is precluded.

The applicable subheading for the ceramic antipasto dishes will be 6912.00.4810, 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 10.5 percent ad valorem.

The applicable subheading for the ceramic serving plate, ceramic tea cups and saucers, ceramic water pitcher and teapot 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; cups valued over $5.25 per dozen; saucers valued over $3 per dozen; and beverage servers valued over $42 per dozen. The rate of duty will be 4.5 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,
National Commodity

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