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G84993 G8 Ruling Active

The tariff classification of a decorative porcelain cup and saucer set from China.

Issued December 27, 2000 by U.S. Customs and Border Protection.

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G8 G84993 (December 27, 2000)

Tariff classification

HTS codes: 6913.10.5000

Headings: 6913

Product description

The cup measures about 1 ¾ inches in both height and top diameter, while the saucer measures nearly 3 ¼ inches in diameter. It is noted that the rim of the cup and saucer is scalloped, in addition to their exterior possessing a floral-like design which is encompassed with blue and gold trimming.

CBP rationale

The applicable subheading for this decorative cup and saucer set of porcelain will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles, of porcelain or china, other.

Full text

NY G84993 December 27, 2000 CLA-2-69:RR:NC:2:227 G84993 CATEGORY: Classification TARIFF NO.: 6913.10.5000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a decorative porcelain cup and saucer set from China. Dear Ms. Aldinger: In your letter dated December 4, 2000, you requested a tariff classification ruling. The sample submitted is a decorative miniature porcelain cup and saucer set that is referred to as the “Collectible Cup and Saucer Set” (item number 995663). The cup measures about 1 ¾ inches in both height and top diameter, while the saucer measures nearly 3 ¼ inches in diameter. It is noted that the rim of the cup and saucer is scalloped, in addition to their exterior possessing a floral-like design which is encompassed with blue and gold trimming. The applicable subheading for this decorative cup and saucer set of porcelain will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles, of porcelain or china, other. The rate of duty will be free. 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 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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