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NY J82433




April 9, 2003

CLA-2-69: RR:NC:2:227 J82433

CATEGORY: CLASSIFICATION

TARIFF NO.: 6912.00.4810

Ms. Jodi Gracey
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051

RE: The tariff classification of ceramic tableware from China.

Dear Ms. Gracey:

In your letter dated March 26, 2003, you requested a tariff classification ruling. Samples are being returned as requested.

The submitted samples consist of the following ceramic (non-porcelain) tableware:
a triad of small decorative all-purpose serving bowls, style number FHL03081, measuring approximately 2 inches in height by 4 inches across its top diameter and possessing a bear-like figurine affixed to the top area where the bowls connect;
a decorative square-shaped terra-cotta serving dish with undulated rim, style number HAR203, that measures about 10 ¼ inches long by 10 ¼ inches wide and features a pumpkin-like design;
a decorative square-shaped serving dish with undulated rim, style number FHL02069, that measures about 11 1/8 inches long by 11 1/8 inches wide and features rustic and wildlife designs.

You suggest that the ceramic all-purpose serving bowls, which you refer to as “tidbit dishes,” are classified under subheading 6912.00.4100, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tablewareother than of porcelain or chinapretzel dishes, tidbit dishes, tiered servers, bonbon dishes. Further, you propose that the square-shaped ceramic serving dishes are classified under subheading 6912.00.4500, HTS, which provides for other ceramic tablewareother than of porcelain or chinaplates 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.

Since the ceramic serving bowls and the square-shaped ceramic serving dishes are found not to be of the same class or kind as the enumerated exemplars in subheadings 6912.00.4100 and 6912.00.4500, HTS, respectively, consideration of classification under the aforementioned subheadings is precluded.

The applicable subheading for the ceramic all-purpose serving bowls, style number FHL03081, and the square-shaped ceramic serving dishes, style numbers HAR203 and FHL02069, will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tablewareother than of porcelain or chinaother, 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.

Sincerely,

Robert B. Swierupski
Director,

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