The tariff classification of a ceramic teapot from China.

NY D80106 July 27, 1998 CLA-2-69:RR:NC:2:227 D80106 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Mr. Steven M. Dreyfuss World Link Group, Inc. P.O. Box 9703 Arnold, MD 21012 RE: The tariff classification of a ceramic teapot from China. Dear Mr. Dreyfuss: In your letter dated July 7, 1998, you requested a tariff classification ruling. The subject merchandise is a ceramic teapot of stoneware which consists of a functional teapot with lid, valued at $2.30 each, which measures approximately 6 1/4 inches high by 8 inches long by 5 1/4 inches wide and features a holly leaf with berries motif on its exterior. You inquire whether the instant article can be assessed a duty free rate under heading 9505, Harmonized Tariff Schedule of the United States (HTS), since it possesses a holiday-like design. However, since the teapot is a functional article which is not in the form of a three-dimensional full-bodied representation of a holiday motif, consideration of classification under heading 9505, HTS, with a free rate of duty is precluded. The applicable subheading for this ceramic teapot will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...other than of porcelain or china...suitable for food or drink contact. The rate of duty will be 10.1 percent ad valorem. This ruling is being issued under the provisions of Part 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. If you have any questions regarding the ruling, contact National Import Specialist George Kalkines at 212-466-5794. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division