The tariff classification of earthenware ceramic dinner plates from China

N272852 March 10, 2016 CLA-2-69:OT:RR:NC:N2:422 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Ms. Teresa L. Petz Hobby Lobby International 7707 SW 44th Street Oklahoma City, OK 73179 RE: The tariff classification of earthenware ceramic dinner plates from China Dear Ms. Petz: In your letter dated February 2, 2016, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a Café Au Lait Dinner Plate, Item Number 1094630. Although you referenced submitted samples, this office did not receive these samples. The dinner plate is made of earthenware ceramic, is square shaped and measures approximately 10.25” by 10.25”. Each plate has one of four different café au lait designs and all are suitable for food and drink contact. You have suggested that this item is correctly classified in subheading 6912.00.4500. However, we do not agree that this item is correctly classified in the subheading that you have suggested. The terms of subheading 6912.00.4500 require that plates that are correctly classified in that subheading must have a diameter measurement that falls within a specified range. As a diameter is the measurement of a circle, the implication is that plates must be round shaped to be correctly classified in subheading 6912.00.4500. As the instant dessert plates are squared shaped, these plates would not be correctly classified in subheading 6912.00.4500. The applicable subheading for Item Number 1094630 will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ceramic tableware…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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Gary Kalus at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division