The tariff classification of ceramic tableware from Italy.
Issued April 27, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6912.00.4400, 6912.00.4100, 6912.00.4810
Headings: 6912
Product description
The tariff classification of ceramic tableware from Italy.
CBP rationale
The applicable subheading for the ceramic appetizer dish (item number 4823), the ceramic napkin holder (item number 4860) and the ceramic antipasto dishes (item numbers 4838/15, 4838/19 and 4838/25) will be 6912.00.4810, HTS, which provides for other ceramic tableware. The applicable subheading for the ceramic coffee mug, item number 4848, will be 6912.00.4400, HTS, which provides for other ceramic tableware.
Full text
NY C86197 April 27, 1998 CLA-2-69:RR:NC:2:227 C86197 CATEGORY: Classification TARIFF NO.: 6912.00.4810; 6912.00.4400; 6912.00.4100 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) an appetizer dish, item number 4823, which measures approximately 5 inches (12.7 cm) in diameter. It is stated to be valued at $4 each; b) a coffee mug, item number 4848, which is stated to be valued at $5.50 each. c) a salt and pepper shaker set, item number 4849, which is stated to be valued at $7 per set. d) a napkin holder, item number 4860, which is stated to be valued at $7 each. e) bowl-shape antipasto dishes in two sections, item numbers 4838/15, 4838/19 and 4838/25, which measure approximately 6 inches (15.24 cm), 7 1/2 inches (19 cm) and 10 inches (25.4 cm), respectively. They are stated to be valued at $5, $7 and $11 each, respectively; 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 appetizer dish (item number 4823), the ceramic napkin holder (item number 4860) and the ceramic antipasto dishes (item numbers 4838/15, 4838/19 and 4838/25) will be 6912.00.4810, 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 coffee mug, item number 4848, will be 6912.00.4400, HTS, which provides for other ceramic tableware...other than of porcelain or china...mugs and other steins. The rate of duty will be 10.7 percent ad valorem. The appropriate subheading for the ceramic salt and pepper shaker set, item number 4849, will be subheading 6912.00.4100, HTS, which provides for other ceramic tableware...other than of porcelain or china...salt and pepper shaker 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
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