CLA-2-69:RR:NC:2:227 C86199
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 Fondo Olive Decoro Miele:
a) a serving bowl, item number 4777/26, which measures
approximately 10 inches across its top diameter. It
is stated to be valued at $15 each.
b) a serving bowl, item number 4777/32, which measures
approximately 12 1/2 inches across its top diameter.
It is stated to be valued at $20 each.
c) serving plates, item numbers 4820/32 and 4820/41,
which measure approximately 12 1/2 inches and 16
inches across the diameter, respectively. They are
stated to be valued at $15 and $25 each, respectively.
d) an oval-shape serving plate, item number 4839/44,
which measures about 17 inches at its widest
dimension. It is stated to be valued at $20 each.
e) a set consisting of oil and vinegar bottles with plate
designed to hold them, item number 4844, which is
stated to be valued at $14.
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 serving bowls,
item numbers 4777/26 and 4777/32, will be 6912.00.4810,
Harmonized Tariff Schedule of the United States (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 serving plates,
item numbers 4820/32, 4820/41 and 4839/44, will be 6912.00.4500,
HTS, which provides for other ceramic tableware...other than of
porcelain or china...platters or chop dishes valued over $35 per
dozen. The rate of duty will be 4.5 percent ad valorem.
The appropriate subheading for the oil, vinegar and plate
set, item number 4844, will be 6912.00.4100, HTS, which provides
for other ceramic tableware...other than of porcelain or
china...oil and vinegar 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