The tariff classification of a ceramic tableware set from China.

NY G84791 December 14, 2000 CLA-2-69:RR:NC:2:227 G84791 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Ms. Andrea Miller Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a ceramic tableware set from China. Dear Ms. Miller: In your letter dated November 15, 2000, you requested a tariff classification ruling. Samples are being returned as requested. The subject merchandise is a 5-piece pasta bowl set of ceramic (nonporcelain) that consists of the following articles: a large serving bowl measuring approximately 6 ¾ inches in height by 15 inches across its top diameter. It features a produce-like motif on its interior and exterior surfaces. 4 pasta-like bowls, measuring about 2 ¼ inches in height by 8 inches across their top diameter, that feature a design on their interior surface correlating with one of the designs on the large serving bowl. You inquire whether this merchandise is properly classified 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: cups valued over $5.25 per dozen; saucers valued over $3 per dozen; soups, oatmeals and cereals valued over $6 per dozen; plates not over 22.9 cm in maximum diameter and valued over $6 per dozen; plates over 22.9 but not over 27.9 cm in maximum diameter and valued over $8.50 per dozen; platters or chop dishes valued over $35 per dozen; sugars valued over $21 per dozen; creamers valued over $15 per dozen; and beverage servers valued over $42 per dozen. However, since these bowls are not of the same class or kind of merchandise as the enumerative exemplars within the above subheading, consideration of classification under subheading 6912.00.4500, HTS, is precluded. The applicable subheading for the ceramic pasta bowl set will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware…not of porcelain or china: other, suitable for food or drink contact. The rate of duty will be 9.8 percent ad valorem in noting that the rate of duty will remain the same commencing in January of 2001. 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