A84548 A8 Ruling Active

The tariff classification of a porcelain tea bag holder from China.

Issued June 21, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6911.10.8010

Headings: 6911

Product description

The item has the form of a small saucer in the shape of a tea kettle. The small dish is approximately 2 9/16" X 3" with outer dimensions of 3 7/16" X 4." It measures 5/8" in height. It is white in color and has been glazed with a decorative decal.

CBP rationale

The applicable subheading for the porcelain tea bag holder will be 6911.10.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware of porcelain or china, other, other, other, other, suitable for food or drink contact.

Full text

PD A84548 June 21, 1996 CLA-2-69:L:TC:D16 A84548 CATEGORY: Classification TARIFF NO.: 6911.10.8010 Mr. Peter J. Morton Director, Merchandise Negotiations Lillian Vernon Corporation 543 Main Street New Rochelle, New York 10801 RE: The tariff classification of a porcelain tea bag holder from China. Dear Mr. Morton: In your letter dated June 5, 1996, on behalf of Lillian Vernon Corporation, you requested a tariff classification ruling. The sample you submitted is described as a porcelain tea bag holder. The item has the form of a small saucer in the shape of a tea kettle. The small dish is approximately 2 9/16" X 3" with outer dimensions of 3 7/16" X 4." It measures 5/8" in height. It is white in color and has been glazed with a decorative decal. You state that the function of this item is to place a used tea bag after it has been steeped to make tea. The applicable subheading for the porcelain tea bag holder will be 6911.10.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware of porcelain or china, other, other, other, other, suitable for food or drink contact. The rate of duty will be 25 percent ad valorem. - 2 - This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, (signed) Leticia Moran Port Director Laredo, Texas

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