CLA-2-69:RR:NC:2:227 C86196
Mr. Leonard Bisk
Modigliani USA, Ltd.
202 Blackstone Ave.
Ithaca, NY 14850
RE: The tariff classification of ceramic kitchenware and
tableware from Italy.
Dear Mr. Bisk:
In your letter dated March 31, 1998, you requested a tariff
classification ruling.
The subject merchandise, based on the photos submitted,
consists of the following ceramic tableware of earthenware in the
pattern Piatto Decoro Patchwork Fondo Panna:
a) storage jars with lids, item number 3323, is stated to
be valued at $20.50 each.
b) a water pitcher, item number 4821, which is stated to
be valued at $15 each.
c) a latte cup with saucer, item number 4776/L, which is
stated to be valued at $11.
d) a tea cup with saucer, item number 4776/TH, which is
stated to be valued at $10.
e) an espresso cup with saucer, item number 4776/ES,
which is stated to be valued at $8.50.
You suggest that the subject ceramic tableware should be
properly classified under subheading 6912.00.1000, Harmonized
Tariff Schedule of the United States (HTS), which provides for
ceramic tableware...other than of porcelain or china...of fine-grained earthenware, whether or not decorated, having a reddish-colored body and a lustrous glaze which, on teapots, may be any
color, but which, on other articles, must be mottled, streaked or
solidly colored brown to black with metallic oxide or salt.
However, since the subject merchandise does not meet the criteria
contained within this subheading, consideration of classification
under subheading 6912.00.1000, HTS, is precluded.
The applicable subheading for the ceramic storage jars with
lids, item number 3323, will be 6912.00.4810, Harmonized Tariff
Schedule of the United States (HTS), which provides for other
ceramic kitchenware...other than of porcelain or china: other,
suitable for food or drink contact. The rate of duty will be
10.1 percent ad valorem.
The applicable subheading for the ceramic water pitcher
(item number 4821), the ceramic latte cup with saucer (item
number 4776/L), the ceramic tea cup with saucer (item number
4776/TH) and the ceramic espresso cup with saucer (item number
4776/ES) will be 6912.00.4500, HTS, which provides for other
ceramic tableware...other than of porcelain or china...beverage
servers valued over $42 per dozen; cups valued over $5.25 per
dozen; and saucers valued over $3 per dozen. The rate of duty
will be 4.5 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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division