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NY F88027

June 26, 2000

CLA-2-69:RR:NC:2:227 F88027


TARIFF NO.: 6912.00.4810

Ms. Elena Atanasovska
Limited Distribution Services
Seven Limited Parkway East
Reynoldsburg, OH 43068

RE: The tariff classification of a ceramic pie dish from China.

Dear Ms. Atanasovska:

In your letter dated June 6, 2000, you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is a ceramic pie dish, style number 220A, that measures approximately 2 inches (5 cm) in depth with a top diameter of 10 ½ inches (26.5 cm). It features a scalloped rim with the interior of the dish depicting a pie-like design and the outer body depicting a motif of various pastries with the phrases “Sweet Things in Life,” “Fresh from the Kitchen,” and “Sweet as Pie.”

You propose that the subject article, being a “pie plate,” may be classified under subheading 6912.00.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware, kitchenwareother than of porcelain or chinaplates over 22.9 but not over 27.9 cm in maximum diameter and valued over $8.50 per dozen.

In regard to this matter, a plate has been defined "as a shallow dish in which food is served from or which it is eaten," whereas a pie plate is principally used as ovenware to bake and hold an entire pie. While an individual slice may be removed from the pie plate, it is then placed on a dish or plate for serving and eating, noting that an individual serving of the pie is not eaten from the pie plate. Furthermore, the subject article has a depth of 2 inches, which is not considered "shallow" for dish purposes. Since the pie plate does not function as a "plate" according to the definition of same, consideration of classification under subheading 6912.00.4500, HTS, is precluded.

The applicable subheading for this ceramic pie dish, style number 220A, will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware, kitchenwareother than of porcelain or china: other, 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.


Robert B. Swierupski
National Commodity

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