The tariff classification of decorative ceramic wall plates and mini pitchers from Spain.

NY F81593 January 26, 2000 CLA-2-69:RR:NC:2:227 F81593 CATEGORY: Classification TARIFF NO.: 6913.90.5000; 6912.00.4500 Ms. Angela Bloch 15020 Thicket Court Waterford, VA 20197 RE: The tariff classification of decorative ceramic wall plates and mini pitchers from Spain. Dear Ms. Bloch: In your letter received in this office on January 6, 2000, you requested a tariff classification ruling. The subject merchandise, based on the photos and information submitted, consists of the following ceramic articles of earthenware: decorative wall plates that measure approximately 10 to 12 ½ inches in diameter and 14 inches wide by 10 inches high with posterior apertures for hanging purposes; and a small utilitarian pitcher, valued over $42 per dozen, measuring about 4 ½ inches high with handle and spout. It is noted that these articles possess hand-painted designs on their exterior. It is suggested that these items are properly classified under subheading 6912.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic tableware and kitchenware…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 wall plates are not tableware for tariff purposes and the pitcher does not meet the criteria of the above subheading, consideration of classification under subheading 6912.00.1000, HTS, is precluded. The applicable subheading for these decorative wall plates will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles, other than of porcelain or china, other. The rate of duty will be 6 percent ad valorem. The applicable subheading for the mini pitcher 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. 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 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division