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NY D85739

December 31, 1998

CLA-2-69:RR:NC:2:227 D85739


TARIFF NO.: 6911.10.8010

Ms. Lisa Peterman
A.W. Fenton Co., Inc.
P.O. Box 360614
Columbus, OH 43236-0614

RE: The tariff classification of porcelain plates from China.

Dear Ms. Peterman:

In your letter dated December 4, 1998, on behalf of Consolidated Stores, Inc., you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is a porcelain heart-shaped plate with red metallic coating, item number 86001, which measures approximately 7 1/2 inches by 8 1/4 inches.

It is claimed that the instant article is marketed, advertised, and sold during the Valentine's Day season and, therefore, should be classified as a festive article. However, since the subject plate, which serves a utilitarian purpose, is not three-dimensional, consideration of classification under the above subheading is precluded.

The applicable subheading for the porcelain heart-shaped plate, will be 6911.10.8010, Harmonized Tariff Schedule of the United States, (HTS), which provides for other ceramic tableware of porcelain...suitable for food or drink contact. The rate of duty will be 23.9 percent ad valorem, noting that the rate of duty commencing in January of 1999 will be 23.4 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.


Robert B. Swierupski

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