Porcelain high heat entree plate; ENs 69.11 and 69.12

HQ 959041 September 10, 1996 CLA-2 RR:TC:MM 959041 MMC CATEGORY: Classification TARIFF NO.: 6911.10.10 Mr. Kevin Williams O'Donnell, Byrne & Williams 20 North Wacker Drive Suite 1416 Chicago, IL 60606 RE: Porcelain high heat entree plate; ENs 69.11 and 69.12 Dear Mr. Williams: This is in response to your letter of January 23, 1996, to the Customs office in New York, NY, on behalf of Aladdin Synergetics, requesting the proper classification of a porcelain high heat entree plate under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter, together with diagrams of the subject article, was forwarded to this office for response. Additionally, on May 8, 1996, you forwarded a sample of the plate for examination. FACTS: The porcelain high heat entree plate measures 7 " in diameter. It is used for food preparation and service in a rethermalization process which is one component of an overall meal service system employed by hospitals and other institutions. The use of the meal system allows for the preparation of foods one to several days in advance of service requirements. The prepared foods are chilled as quickly as possible and held at refrigerated temperatures. Just prior to service time, the rethermalization process is implemented. Rethermalization is the process used to heat up pre-cooked chilled food immediately prior to meal service. The porcelain high heat entree plate is one of the components of this system. The entree plate is placed into a tray which also holds a high heat soup bowl and a spot for foods served cold. The tray is then placed in a rethermalization cart. When the trays are properly placed on the tray slides, the bottom of the high heat entree plate and soup bowl rest on the rethermalization heating elements in the cart. The heating elements are designed, so that the plate and bowl are lifted out of contact with the tray. This prevents the transfer of heat from the plate and bowl to the serving tray. Once the food is heated, the entire tray with the entree plate and soup bowl is used to serve the meal. The porcelain high heat entree plate is designed and manufactured to facilitate the transfer of heat during the food rethermalization process. As such, its production tolerances, constituent material, and price are all different than standard dinnerware. LAW AND ANALYSIS: The classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Chapter 69, HTSUS, provides for ceramic products. Chapter 69 is further divided into various headings and subheadings, the following of which are under consideration: 6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china 6914 Other ceramic articles You have suggested that because the porcelain high heat entree plate is designed and manufactured to facilitate the transfer of heat during the food rethermalization process and as such, its production tolerances, constituent material, and price which are all different than standard dinnerware, the plates are advanced in condition beyond the scope of heading 6911, HTSUS. Rather, you suggest the entree plates are classifiable as other ceramic articles in heading 6914, HTSUS. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs), although not dispositive nor legally binding, provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128, (August 23, 1989). ENs 69.11 and 69.12, at page 922, state, in pertinent part, that: Tableware, kitchenware, other household articles and toilet articles are classified in heading 69.11 if of porcelain or china, and in heading 69.12 if of other ceramics such as stoneware, earthenware, imitation porcelain... The headings therefore include: (A) Tableware such as tea or coffee services, plates, soup tureens, salad bowls, dishes and trays of all kinds, coffee-pots, teapots, sugar bowls, beer mugs, cups, sauce-boats, fruit bowls, cruets, salt cellars, mustard pots, egg-cups, teapot stands, table mats, knife rests, spoons and serviette rings. (emphasis added) The Explanatory Notes clearly indicate that all kinds of dishes and trays are described by heading 6911, HTSUS. All articles which are principally used as dishes and trays remain classifiable in heading 6911, HTSUS. As the high heat porcelain plates are principally used to serve food in a institutional setting they remain classified in heading 6911, HTSUS, specifically subheading 6911.10. 10, HTSUS, which provides for tableware, kitchenware, other household articles and toilet articles, of porcelain or china: tableware and kitchenware: hotel or restaurant ware and other ware not household ware. HOLDING: The high heat porcelain plates are classifiable under subheading 6911.10.10, HTSUS, subject to a column one duty rate of 33%. ad valorem per doz. pcs. Sincerely, John Durant, Director Tariff Classification Appeals Division