I88610 I8 Ruling Active

The tariff classification of a decorative ceramic teapot set from China.

Issued December 11, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6913.10.5000

Headings: 6913

Product description

Sample is being returned as requested. The submitted sample, referred to as the “Tea Time Candle Collection,” is a decorative porcelain teapot set that consists of a nonfunctional hollow teapot-shaped body with a small separate round-shaped base possessing a tea light candle. The teapot measures nearly 4 ¾ inches in height and has several diamond-shaped apertures in a triangular formation around its body, as well as similarly-shaped apertures around its top portion. There are also two wax-filled porcelain tea cups with wicks and permanently secured saucers, all possessing gold-colored scalloped rims. The teapot and cups with saucers have matching floral attachments. It is noted that that the function of the tea light candle is to enhance the ornate quality of the teapot which imparts the essential character of the set.

CBP rationale

The applicable subheading for this decorative porcelain teapot set 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 I88610 December 11, 2002 CLA-2-69:RR:NC:2:227 I88610 CATEGORY: Classification TARIFF NO.: 6913.10.5000 Ms. Yvonne M.W. Richardson The Millwork Trading Co., Ltd. 209 West 38th Street, 3rd Floor New York, NY 10018 RE: The tariff classification of a decorative ceramic teapot set from China. Dear Ms. Richardson: In your letter dated November 15, 2002, you requested a tariff classification ruling. Sample is being returned as requested. The submitted sample, referred to as the “Tea Time Candle Collection,” is a decorative porcelain teapot set that consists of a nonfunctional hollow teapot-shaped body with a small separate round-shaped base possessing a tea light candle. The teapot measures nearly 4 ¾ inches in height and has several diamond-shaped apertures in a triangular formation around its body, as well as similarly-shaped apertures around its top portion. There are also two wax-filled porcelain tea cups with wicks and permanently secured saucers, all possessing gold-colored scalloped rims. The teapot and cups with saucers have matching floral attachments. It is noted that that the function of the tea light candle is to enhance the ornate quality of the teapot which imparts the essential character of the set. The applicable subheading for this decorative porcelain teapot set 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 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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