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The tariff classification of a porcelain teacup and saucer with a mahogany stand from Taiwan and China.
Issued October 10, 1995 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard81 814772 (October 10, 1995)
Tariff classification
HTS codes: 6913.10.5000
Headings: 6913
Product description
It also possesses a mahogany stand, bearing the nameplate "1995 Honor Society" on the front, 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 814772 October 10, 1995 CLA-2-69:R:N4:227 814772 CATEGORY: Classification TARIFF NO.: 6913.10.5000 Mr. David A. Eisen Siegel, Mandell & Davidson, P.C. One Astor Plaza 1515 Broadway 43rd floor New York, NY 10036-8901 RE: The tariff classification of a porcelain teacup and saucer with a mahogany stand from Taiwan and China. Dear Mr. Eisen: In your letter dated September 12, 1995, on behalf of Avon Products, Inc., you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted, known as the "Avon 1995 Commemorative Teacup and Saucer," is a composite good which consists of a commemorative porcelain teacup and saucer that are etched in 14 carat gold and decorated in matching floral patterns. It also possesses a mahogany stand, bearing the nameplate "1995 Honor Society" on the front, 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 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, Roger J. Silvestri Director, National Commodity Specialist Division
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