H82976 H8 Ruling Active

The tariff classification of porcelain liqueur cups from China.

Issued July 20, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6911.10.8010

Headings: 6911

Product description

They have a disk-shaped base, measuring about 2 inches in diameter, from which emanates a cylinder-like stand incorporated in the article to support the cup. The exterior of each cup possesses the wording “di amore” and the “liqueurs of love.”

CBP rationale

The applicable subheading for these porcelain liqueur cups will be 6911.10.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for other tableware, kitchenware…of porcelain or china: other, suitable for food or drink contact.

Full text

NY H82976 July 20, 2001 CLA-2-69:RR:NC:2:227 H82976 CATEGORY: Classification TARIFF NO.: 6911.10.8010 Mr. John Sepela CSI International, Inc. 201 Hangar Rd. Avoca, PA 18641 RE: The tariff classification of porcelain liqueur cups from China. Dear Mr. Sepela: In your letter dated June 27, 2001, you requested a tariff classification ruling. The samples submitted are two porcelain liqueur cups that measure about 4 1/8 inches long with an open top diameter of 1¼ inches and an interior depth of 2 inches. They have a disk-shaped base, measuring about 2 inches in diameter, from which emanates a cylinder-like stand incorporated in the article to support the cup. The exterior of each cup possesses the wording “di amore” and the “liqueurs of love.” The applicable subheading for these porcelain liqueur cups will be 6911.10.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for other tableware, kitchenware…of porcelain or china: other, suitable for food or drink contact. The rate of duty will be 22.4 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 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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