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NY H87628

February 28, 2002

CLA-2-69:RR:NC:2:227 H87628


TARIFF NO.: 6912.00.4810

Ms. Andrea Miller
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of a ceramic tableware set from Italy.

Dear Ms. Miller:

In your letter dated February 6, 2002, you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is a ceramic (non-porcelain) tableware set that consists of a platter and an all-purpose serving dish with handle, all molded in the form of leaves. The platter measures approximately 16 inches long by 10 ½ inches at its widest dimension, while the serving dish measures about 4 ½ inches in height by 11 inches in length by 6 inches in depth. This tableware set will be imported together in a retail-packed condition.

You claim that this merchandise should 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 china: cups valued over $5.25 per dozen; saucers valued over $3 per dozen; soups, oatmeals and cereals valued over $6 per dozen; plates not over 22.9 cm in maximum diameter and valued over $6 per dozen; plates over 22.9 but not over 27.9 cm in maximum diameter and valued over $8.50 per dozen; platters or chop dishes valued over $35 per dozen; sugars valued over $21 per dozen; creamers valued over $15 per dozen; and beverage servers valued over $42 per dozen.

Firstly, the submitted all-purpose serving dish is not among the enumerated exemplars listed in the above-cited subheading, thereby precluding classification of same under subheading 6912.00.4500, HTS. Moreover, in noting General Rule of Interpretation 3 ©, there is no one component of this tableware set that imparts the essential character, therefore this merchandise will be classified under the subheading (in this instance 6912.00.4810, HTS) occurring last in numerical order among those which equally merit consideration.

The applicable subheading for this ceramic tableware set will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tablewareother 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 646-733-3028.


Robert B. Swierupski

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