CLA-2-69:RR:NC:2:227 C88691

Ms. Toni Dembski-Brandl

Target Stores

33 South Sixth Street

P.O. Box 1392

Minneapolis, MN 55440-1392

RE: The tariff classification of ceramic chargers from Italy.

Dear Ms. Dembski-Brandl:

In your letter dated June 1, 1998, you requested a tariff classification ruling.

The subject merchandise is a terracotta charger (platter) with a gold leaf finish (noting sample was received in a broken condition) which measures approximately 13 1/4 inches in diameter. It is stated to be valued over $35 per dozen.

The applicable subheading for the terracotta charger will be 6912.00.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...other than of porcelain or china...platters valued over $35 per dozen. The rate of duty will be 4.5 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