The tariff classification of a porcelain salt and peppershaker set from Switzerland.
Issued April 3, 1991 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6911.10.4100
Headings: 6911
Product description
The submitted sample is that of a salt and pepper shaker set consisting of shakers which measure approximately 3.5 inches high with bases of 1.75 inches in diameter. They are stated to be crafted of fine porcelain and hand-decorated along their top and bottom rims with 24 kt. gold. Further, this set features the artwork of Sister M.I. Hummel, noting the designs of the "Apple Tree Girl" and "Apple Tree Boy" portrayed on the salt and pepper shakers respectively. It is noted that these shakers will be marketed and principally used as tableware in the United States.
CBP rationale
The applicable subheading for the above shaker set will be 6911.10.4100, Harmonized Tariff Schedule of the United States (HTS), which provides for other tableware and kitchenware, of porcelain and china.
Full text
NY 861424 APR 3 1991 CLA-2-69:S:N:N3D:227 861424 CATEGORY: Classification TARIFF NO.: 6911.10.4100 Ms. Michelle S. Benjamin Coudert Brothers Attorneys and Counselors at Law 200 Park Avenue New York, NY 10166 RE: The tariff classification of a porcelain salt and pepper shaker set from Switzerland. Dear Ms. Benjamin: In your letter dated March 14, 1991, on behalf of your client, MBI, Inc., you requested a tariff classification ruling. The submitted sample is that of a salt and pepper shaker set consisting of shakers which measure approximately 3.5 inches high with bases of 1.75 inches in diameter. They are stated to be crafted of fine porcelain and hand-decorated along their top and bottom rims with 24 kt. gold. Further, this set features the artwork of Sister M.I. Hummel, noting the designs of the "Apple Tree Girl" and "Apple Tree Boy" portrayed on the salt and pepper shakers respectively. It is noted that these shakers will be marketed and principally used as tableware in the United States. The applicable subheading for the above shaker set will be 6911.10.4100, Harmonized Tariff Schedule of the United States (HTS), which provides for other tableware and kitchenware, of porcelain and china...salt and pepper shaker sets. The rate of duty will be 9 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 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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