G84994 G8 Ruling Active

The tariff classification of a miniature porcelain teapot from China.

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

Tariff classification

HTS codes: 6913.10.5000

Headings: 6913

Product description

It possesses a small ring-shaped body with spout and looped handle. This item, which features a floral-like design on its exterior, is constructed and designed for decorative but not utilitarian purposes.

CBP rationale

The applicable subheading for this miniature porcelain teapot 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 G84994 December 27, 2000 CLA-2-69:RR:NC:2:227 G84994 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 miniature porcelain teapot from China. Dear Ms. Aldinger: In your letter dated December 4, 2000, you requested a tariff classification ruling. The sample submitted is a miniature porcelain teapot with detachable lid, referred to as the “Collectible Teapot” (item number 995660), which measures approximately 3 ½ inches in height by 4 ¼ inches at its widest dimension. It possesses a small ring-shaped body with spout and looped handle. This item, which features a floral-like design on its exterior, is constructed and designed for decorative but not utilitarian purposes. The applicable subheading for this miniature porcelain teapot 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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