The tariff classification of a ceramic pie dish from China.

NY 813653 September 14, 1995 CLA-2-69:S:N:N3:227 813653 CATEGORY: Classification TARIFF NO.: 6911.10.8010 Mr. Rick Weaver Barnhart & Associates 10914 So. La Cienega Blvd. Inglewood, CA 90304 RE: The tariff classification of a ceramic pie dish from China. Dear Mr. Weaver: In your letter dated August 1, 1995, on behalf of International Masters Publishers, Inc., you requested a tariff classification ruling. The sample submitted is a ceramic pie dish of porcelain, known as the "Rose Pie Dish," which measures approximately 9 1/2 inches (24.13 cm) in diameter by 1 1/2 inches (3.8 cm) in height. It is noted to possess waved edges as well as a floral design of roses around the central body of the plate. Further, it is stated that the subject dish is valued over $8.50 per dozen. You state that this merchandise should be properly classified under subheading 6912.00.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic tableware and kitchenware...other than of porcelain or china...plates over 22.9 but not over 27.9 cm in maximum diameter and valued over $8.50 per dozen. In claiming that this item should be properly classified under subheading 6912.00.4500, HTS, you are stating that the instant pie dish is a plate which is an enumerated article of the above subheading. In regard to this matter, a plate has been defined "as a shallow dish in which food is served from or which it is eaten," whereas a pie plate is principally used as ovenware to bake and hold an entire pie. While an individual slice may be removed from the pie plate, it is then placed on a dish or plate for serving and eating, noting that an individual serving of the pie is not eaten from the pie plate. Furthermore, the subject article has a depth of 1 1/2 inches, which is not considered "shallow" for dish purposes. Since the pie plate does not function as a "plate" according to the definition of same, consideration of classification under subheading 6912.00.4500, HTS, is precluded. Moerover, although this merchandise is considered to be ceramic, it has been determined, upon careful examination, to possess the properties of a porcelain article, thereby precluding consideration of classification under heading 6912, HTS. The applicable subheading for the porcelain pie dish, known as the "Rose Pie Dish," will be 6911.10.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware and kitchenware...of porcelain or china, suitable for food or drink contact. The rate of duty will be 25.5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport