HQ 955514: Protest 1001-93-101566; Ceramic pie dish; F.W. Myers & Co.Inc., Gold-Silver & Co.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 955514

                                             April 14, 1994

CLA-2 CO:R:C:M 955514 MMC

CATEGORY: Classification

TARIFF NO.: 6912.00.48

Regional Commissioner of Customs
c/o Protest and Control Section
6 World Trade Center 
Room 762
New York, New York 10048-0945

Re: Protest 1001-93-101566; Ceramic pie dish; F.W. Myers & Co.
Inc., Gold-Silver & Co. 

Dear Regional Commissioner:

     The following is our decision regarding the request for
further review of Protest 1001-93-101566 which concerns the
classification of ceramic pie dishes under the Harmonized Tariff
Schedule of the United States (HTSUS).  A sample of the article was
included for our examination.

FACTS:

     The subject articles are ceramic deep dish oven to tableware
used primarily for baking pies.  They measure 10 1/2" in diameter,
2" in depth and are valued at $1.72 each.  The subject entries were
liquidated on February 26 and March 3, 1993, and the protest was
timely filed on March 19, 1993.  

     The subheadings under consideration are as follows: 

6912.00.45     [c]eramic tableware, kitchenware, other household
               articles and toilet articles, other than of
               porcelain and china: [t]ableware and kitchenware:
               [o]ther: [o]ther: [o]ther: [c]ups 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  4.5%

6912.00.48     [c]eramic tableware, kitchenware, other household
               articles and toilet articles, other than of
               porcelain and china: [t]ableware and kitchenware:
               [o]ther: [o]ther: [o]ther: [o]ther.         11.5%

ISSUE:

     What is the proper classification for ceramic pie dishes?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUS is in accordance
with the General Rules of Interpretation (GRI's), taken in order. 
GRI 1, HTSUS, states in part that for legal purposes,
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. 

     It is our position that subheading 6912.00.45, HTSUS, is an
eo nomine provision because it provides for specifically named
ceramic tableware, kitchenware, and other household and toilet
articles.  Where an eo nomine provision is limited, it does not
include all forms of the article but only those embraced by the
language of the provision.  R. Sturm, Customs Law and
Administration p. 217-218 (1974), citing F.W. Myers & Co., Inc. v.
United States, 24 Cust. Ct. 178, C.D. 1228 (1950); Gold-Silver &
Co. v. United States, 36 Cust. Ct. 51, C.D. 1753 (1956). 
Subheading 6912.00.45, HTSUS, is a limited provision because it
lists specific articles and contains no general qualifier such as
"and other articles similarly designed or used".  

     Additionally, use is not a criterion in determining whether
merchandise is classifiable under an eo nomine designation, where
the provision is clear and unambiguous, without any suggestion that
the element of use should influence the classification of
merchandise thereunder. R. Sturm, Customs Law and Administration
p. 217-218 (1974), citing F.W. Myers & Co., Inc. v. United States,
supra; Gold-Silver & Co. v. United States, supra.  Pie plates are
not specifically enumerated under subheading 6912.00.45, HTSUS, and
therefore are not classifiable under that provision.  

     Citing the American Heritage Dictionary New College Edition
definition of a plate as a shallow dish in which food is served
from or which it is eaten, protestant has suggested that the pie
dish is a plate, which is an enumerated article of subheading
6912.00.45, HTSUS, and therefore classifiable under that
subheading.  We disagree.  

     A pie plate is principally used as ovenware to bake and hold
an entire pie.  While an individual slice may be removed from the
pie plate, it is then placed on a dish or plate for serving and
eating.  An individual serving of the pie is not eaten from the pie
plate.  Furthermore, the subject article has a depth of 2 inches,
which is not considered "shallow" for dish purposes.  Therefore,
the pie plate does not function as a "plate" according to the
dictionary definition.  


HOLDING:

     The pie plates are classifiable under subheading 6912.00.48,
HTSUS, as other ceramic tableware, kitchenware, other household
articles and toilet articles, with a column one rate of duty of
11.5 percent ad valorem.  The protest is denied.

     In accordance with Section 3A (11) (b) of Customs Directive
0993550-065, dated August 4, 1993, Subject: Revised Protest
Directive, this decision, together with the Customs Form 19, should
be mailed by your office to the protestant no later than 60 days
from the date of this letter.  Any reliquidation of the entry in
accordance with the decision must be accomplished prior to mailing
the decision.  Sixty days from the date of the decision, the Office
of Regulations and Rulings will take steps to make the decision
available to Customs personnel via the Customs Ruling Module, ACS,
and the public via the Diskette Subscription Service, Lexis,
Freedom of Information Act and other public access channels.
     
                              Sincerely, 




                              John Durant, Director
                              Commercial Rulings Division