The tariff classification of two ceramic platters and one ceramic dish from China

NY L83556 April 22, 2005 CLA-2-69:RR:NC:1:126 L83556 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Ms. Michelle Dias Princess House, Inc. 470 Myles Standish Boulevard Myles Standish Industrial Park Taunton, MA 02780 RE: The tariff classification of two ceramic platters and one ceramic dish from China Dear Ms. Dias: In your letter dated March 25, 2005, you requested a tariff classification ruling. Three representative samples were submitted with your ruling request. These samples are being returned to you as requested. The subject merchandise, which is identified as item number 1430A - “Snowman Platters”, includes three different sized ceramic tableware articles, small, medium and large. The unit values are stated to be $1.40, $1.90 and $2.20, respectively. The small article, which you describe as a ceramic platter, is actually not a platter. It is a ceramic dish in the form of a snowman face that is not three-dimensional in shape. It measures nearly nine inches in length by six and one-half inches in width. The medium article is an oval-shaped ceramic platter that measures approximately eleven inches in length by eight inches in width. It is decorated with an evergreen tree, snowflakes and two red birds. The larger article is an oval-shaped ceramic platter and has a similar motif to the medium platter. The measurements are approximately thirteen inches in length by nine inches in width. You stated in your letter that these three ceramic articles are composed of earthenware. You indicated in your letter that these articles will be marketed and sold to individual consumers. In your letter you suggested that these products should be classified in subheading 6912.00.4500, Harmonized Tariff Schedule of the United States (HTS), which covers ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china; tableware and kitchenware: other: other: other: platters valued over $35 per dozen. This provision is not applicable to these articles. Each of the two platters is not valued over $35 per dozen. The third article is not ever a platter. The ceramic table/kitchen articles covered by your ruling request are not classifiable as ceramic platters valued over $35 per dozen in subheading 6912.00.4500, HTS. The applicable subheading for the ceramic dish and two ceramic platters will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic tableware, kitchenware, and other household articles and toilet articles, other than of porcelain or china: tableware and kitchenware: other: other: other: other…suitable for food or drink contact. 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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division