CLA-2-69:R:N4:227 815362

Mr. R. Kevin Williams
O'Donnell, Byrne & Williams
20 North Wacker Drive
Suite 1416
Chicago, Illinois 60606

RE: The tariff classification of ceramic entree plates from the United Kingdom and/or the Netherlands.

Dear Mr. Williams:

In your letter dated September 29, 1995, you requested a tariff classification ruling.

The merchandise at issue is a ceramic high heat entree plate that measures 7 3/4 inches in diameter and is indicated to be of porcelain or china. The subject entree plate is used with the Aladdin Temp-Rite II Rethermalization System. The Rethermalization System is a process used to achieve food service temperatures of pre-cooked chilled food immediately prior to meal service. This food service operation is for use in hospitals and other institutions.

You maintain that the Temp-Rite II Excel Rethermalization System is a machine designed to cool or heat foods and, as such, is properly classified under heading 8419, HTS. On that basis, you contend that since the subject ceramic entree plates are part of the "System", they too, as "parts of", are classified under heading 8419, HTS.

However, the Legal Notes to chapter 84, HTS state: 1. This chapter does not cover:

(b) Appliances or machinery (for example, pumps) or parts thereof, of ceramic material (chapter 69)

Accordingly, the ceramic entree plates are excluded from classification in heading 8419, HTS, by chapter 84 Legal Note 1 (b).

The applicable subheading for the ceramic entree plates will be 6911.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic tableware of porcelain or china, for hotel or restaurant ware and other ware not household ware. The duty rate will be 34 percent ad valorem. This ruling is being issued under the provisions of Section 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.


Roger J. Silvestri
National Commodity
Specialist Division