CLA-2-69:RR:NC:2:227 C86198
Mr. Leonard Bisk
Modigliani USA, Ltd.
202 Blackstone Ave.
Ithaca, NY 14850
RE: The tariff classification of ceramic 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) an appetizer dish, item number 4823, which measures
approximately 5 inches (12.7 cm) in diameter. It is
stated to be valued at $4 each;
b) a coffee mug, item number 4848, which is stated to be
valued at $5.50 each.
c) a salt and pepper shaker set, item number 4849, which
is stated to be valued at $7.50 per set.
d) a napkin holder, item number 4860, which is stated to
be valued at $7 each.
e) bowl-shape antipasto dishes in two sections, item
numbers 4838/15, 4838/19 and 4838/25, which
measure approximately 6 inches (15.24 cm),
7 1/2 inches (19 cm) and 10 inches (25.4 cm)
respectively. They are stated to be valued at $5, $7
and $11 each, respectively;
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 appetizer dish
(item number 4823), the ceramic napkin holder (item number 4860)
and the ceramic antipasto dishes (item numbers 4838/15, 4838/19
and 4838/25) will be 6912.00.4810, HTS, which provides for other
ceramic tableware...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 coffee mug, item
number 4848, will be 6912.00.4400, HTS, which provides for other
ceramic tableware...other than of porcelain or china...mugs and
other steins. The rate of duty will be 10.7 percent ad valorem.
The appropriate subheading for the ceramic salt and pepper
shaker set, item number 4849, will be subheading 6912.00.4100,
HTS, which provides for other ceramic tableware...other than of
porcelain or china...salt and pepper shaker sets. The rate of
duty will be 4.2 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