The tariff classification of ceramic chip and dip dishes from China.

NY E83499 July 8, 1999 CLA-2-69:RR:NC:2:227 E83499 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Ms. Paula M. Connelly Middleton & Shrull Attorneys at Law 44 Mall Road, Ste., 208 Burlington, MA 01803-4530 RE: The tariff classification of ceramic chip and dip dishes from China. Dear Ms. Connelly: In your letter dated June 8, 1999, on behalf of Boston Warehouse Trading Corp., you requested a tariff classification ruling. The samples submitted are ceramic chip and dip dishes of earthenware, known as the Whimsical Ceramics Line, which consist of the following: a) a two-sectional dish, referred to as the “Green Grocer,” which measures approximately 15 ½ inches in length by 11 inches at its widest point by 1 5/8 inches in depth. Within the larger section of the dish, there is a raised depiction of the grocer standing with his produce, while the smaller dish’s segment, designed for some type of dip, delineates the form of a basket that the grocer is holding. It is stated to be valued at $4 to $5 each. b) a two-sectional-dish, referred to as the “French Pig,” which measures about 15 ¾ inches in length by 11 ½ inches at its widest point by 1 ½ inches in depth. The larger portion of the dish depicts a raised design of a pig that is attired as a chef with ladle, while the smaller section, designed for some type of dip, represents the appealing dessert that the pig chef is holding. It is stated to be valued at $4 to $5 each. You state that the subject merchandise should be properly classified as ceramic platters under subheading 6912.00.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware…other than of porcelain or china…platters or chop dishes valued over $35 per dozen. You substantiate this claim in citing the following decisions: NY C87033 dated May 13, 1998, which ruled that a ceramic dish set, consisting of a separate platter and a separate dip dish, was classified as a platter since it imparted the essential character of the set; NY C89911 and NY C89331 dated July 21, 1998 and July 7, 1998, respectively, which ruled that certain round and oval-shaped ceramic dishes to be ceramic platters for tariff purposes; and HQ 071364 dated September 8, 1983, which ruled that multi-sectional platters were found not to be of the class or kind of merchandise under item 533.34, TSUS, (or 6912.00.4500, HTS) since they were not designed for serving meat, whereas you note that the subject dishes at issue are capable of serving slices of meat. In the cited New York rulings, the dishes that were determined to be ceramic platters under subheading 6912.00.4500, HTS, were not two-sectional dishes as the instant merchandise but whole platters found to be classified as such. The two-sectional ceramic dishes at issue, while capable of being used to serve meat and other foods, are principally designed for serving those food items that will used in conjunction with some kind of dip or sauce, thereby precluding consideration of classification under subheading 6912.00.4500, HTS. The applicable subheading for these ceramic dishes will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware…other than of porcelain or china. The rate of duty will be 9.8 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