The tariff classification of ceramic tableware from Italy.

NY C80761 November 6, 1997 CLA-2-69:RR:NC:2:227 C80761 CATEGORY: Classification TARIFF NO.: 6912.00.4890; 6912.00.4500 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 October 14, 1997, you requested a tariff classification ruling. The subject merchandise, based on the photos submitted, consists of the following tableware of earthenware in the Festa patchwork pattern: a) a ceramic napkin holder, item number 1717, which measures approximately 6 inches wide and depicts a feline-like head and tail along the front exterior. It is stated to be valued at $8 each. b) ceramic plates, item numbers 4858/14 and 1712/16, which measure approximately 5 1/2 and 6 1/2 inches (13.97 cm to 16.51 cm) in diameter, respectively. They are also stated to be valued at $6.50 and $10 each, respectively. c) ceramic sugars, item numbers 1713 and 1502, measuring about 3 1/2 inches in width, which are stated to be valued at $7.50 and $9 each, respectively. d) ceramic creamers, item numbers 1711 and 1609, measuring about 3 1/2 inches in width, which are stated to be valued at $7.50 and $9 each, respectively. e) ceramic teapots, item numbers 1697 and 1699, which measure about 8 inches wide. They are stated to be valued at $20 each. You suggest that the ceramic napkin holder should be properly classified under subheading 6912.00.4100, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...other than of porcelain or china...steins with permanently attached pewter lids; candy boxes, decanters, punch bowls, pretzel, bonbon and tidbit dishes, tiered servers, egg cups, spoons and spoon rests, oil and vinegar sets, tumblers and salt and pepper shakers. However, since the subject napkin holder is not of the class or kind of merchandise that is listed among the enumerated exemplars within this subheading, consideration of classification under subheading 6912.00.4100, HTS, is precluded. The applicable subheading for the ceramic napkin holder will be 6912.00.4890, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...other than of porcelain or china: other, other. The rate of duty will be 10.5 percent ad valorem. The applicable subheading for the ceramic plates (item numbers 4858/14 and 1712/16), the ceramic sugars (item numbers 1713 and 1502), the ceramic creamers (item numbers 1711 and 1609) and the ceramic teapots (item numbers 1697 and 1699) will be 6912.00.4500, HTS, which provides for other ceramic tableware...other than of porcelain or china...plates not over 22.9 cm in maximum diameter and valued over $6 per dozen; sugars valued over $21 per dozen; creamers valued over $15 per dozen; and beverage servers valued over $42 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