CLA-2-70:S:N:N3G:226 852245
Mr. Matt Petrillo
Durand International
Executive Offices
Millville, New Jersey 08332
RE: The tariff classification of dinnerware and cookware of
glass-ceramics from France.
Dear Mr. Petrillo:
In your letter dated April 30, 1990 you requested a tariff
classification ruling.
This merchandise consists of Arcoflam table and kitchen
articles (dinnerware and cookware) made of neoceram, a type of
glass-ceramics.
In your letter, you contend that these products should be
classified as ceramics in Chapter 69 of the Harmonized Tariff
Schedule (HTS). In support of your position, you cite ruling
819479, dated August 25, 1986, which had classified this
merchandise as ceramics under the Tariff Schedules of the United
States (TSUS).
Please note that ruling 819479 is no longer relevant to the
classification of this merchandise since the TSUS is no longer in
effect. While the TSUS defined glass-ceramics as a type of
ceramics, the current law (the HTS) defines glass-ceramics as a
type of glass. The Explanatory Notes to Chapter 70 of the HTS as
well as the language of the HTS provisions clearly indicate that
under the current law glass-ceramics is regarded as glass
classifiable in Chapter 70. Therefore, these articles of glass-
ceramics may not be classified as ceramics in Chapter 69.
The applicable subheading for the table and kitchen articles
of glass-ceramics will be 7013.10.5000, Harmonized Tariff
Schedule of the United States (HTS), which provides for glassware
of a kind used for table, kitchen, toilet, office, indoor
decoration or similar purposes...of glass-ceramics: other. The
rate of duty will be 26 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport