The tariff classification of a ceramic teapot from China.

Product description

5 inches high by 4 inches at its widest dimension and possesses the capacity of holding one to two cups. It is stated that these teapots are valued at $5 to $10 each. You inquire as to whether this merchandise is properly classified under subheading 6912.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic tableware...of fine-grained earthenware...having a reddish-colored body and a lustrous glaze which, on teapots, may be any color. Although the surface of the teapot may appear to be reddish brown, its actual body has a brown color and, therefore, consideration of classification under the above subheading is precluded. You also note that these teapots are made in a variety of shapes resembling pumpkins, fruits, vegetables and animals. Although these items possess decorative features, they are still fully functional. Since this merchandise serves a useful purpose no less efficiently than its plainer counterparts, it is considered to be more of a functional tableware article rather than a decorative one.

CBP rationale

one to two cups. It is stated that these teapots are valued at $5 to $10 each. You inquire as to whether this merchandise is properly classified under subheading 6912.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic tableware...of fine-grained earthenware...having a reddish-colored body and a lustrous glaze which, on teapots, may be any color. Although the surface of the teapot may appear to be reddish brown, its actual body has a brown color and, therefore, consideration of classification under the above subheading is precluded. You also note that these teapots are made in a variety of shapes resembling pumpkins, fruits, vegetables and animals. Although these items possess decorative features, they are still fully functional. Since this merchandise serves a useful purpose no less efficiently than its plainer counterparts, it is considered to be more of a functional tableware article rather than a decorative one. The applicable subheading for the "Zisha" teapot will be 6912.00.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic tableware...other than of porcelain or china...beverage servers valued over $42 per dozen. The rate of duty will be 4.5 percent ad valorem.

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