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The tariff classification of a porcelain teacup and saucer with a mahogany stand from Japan.
Issued June 7, 1995 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard81 811303 (June 7, 1995)
Tariff classification
HTS codes: 6913.10.5000
Headings: 6913
Product description
P.F.E. Albee Commemorative Teacup and Saucer," is a composite good which consists of a commemorative teacup and saucer, each composed of porcelain etched in 14 carat gold, and a mahogany stand which is custom-made to display the teacup and saucer (noting that the essential character of the article is imparted by the porcelain components). This item is created exclusively for the Avon Honor Society and awarded to its members in recognition of outstanding achievements in sales and leadership. It is noted that the wording "Caution: Not For Food Use - May Poison Food. For Decorative Purposes Only" is contained on the underside of both the teacup and saucer as well as on adhesive labels placed on the front of each item.
CBP rationale
The applicable subheading for the porcelain commemorative teacup and saucer with the mahogany stand will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles of porcelain.
Full text
NY 811303 June 7, 1995 CLA-2-69:S:N:N3:227 811303 CATEGORY: Classification TARIFF NO.: 6913.10.5000 Ms. Michele R. Markowitz Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street New York, NY 10004 RE: The tariff classification of a porcelain teacup and saucer with a mahogany stand from Japan. Dear Ms. Markowitz: In your letter dated June 9, 1995, on behalf of United Marketing Systems, Inc., you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted, known as the "Mrs. P.F.E. Albee Commemorative Teacup and Saucer," is a composite good which consists of a commemorative teacup and saucer, each composed of porcelain etched in 14 carat gold, and a mahogany stand which is custom-made to display the teacup and saucer (noting that the essential character of the article is imparted by the porcelain components). This item is created exclusively for the Avon Honor Society and awarded to its members in recognition of outstanding achievements in sales and leadership. It is noted that the wording "Caution: Not For Food Use - May Poison Food. For Decorative Purposes Only" is contained on the underside of both the teacup and saucer as well as on adhesive labels placed on the front of each item. The applicable subheading for the porcelain commemorative teacup and saucer with the mahogany stand will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles of porcelain. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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