J87317 J8 Ruling Active

The tariff classification of a ceramic teapot with cup from China.

Issued July 22, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6912.00.4810

Headings: 6912

Product description

Sample is being returned as requested. The submitted sample is a ceramic (stoneware) teapot with cup, which is referred to as the “2 in 1 Stoneware Tea Set” (item number 244600). The teapot, which features a removable lid and an exterior poinsettia motif, is designed to be inserted into the top portion of a matching tea cup with holly leaf and berry motif on its exterior. It is stated that the teapot is valued at $0.90 each and the cup is valued at $0.30 each.

CBP rationale

The applicable subheading for the ceramic teapot with cup 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…other, suitable for food or drink contact.

Full text

NY J87317 July 22, 2003 CLA-2-69:RR:NC:2:227 J87317 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Ms. Cheryl Santos CVS/pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a ceramic teapot with cup from China. Dear Ms. Santos: In your letter dated July 8, 2003, you requested a tariff classification ruling. Sample is being returned as requested. The submitted sample is a ceramic (stoneware) teapot with cup, which is referred to as the “2 in 1 Stoneware Tea Set” (item number 244600). The teapot, which features a removable lid and an exterior poinsettia motif, is designed to be inserted into the top portion of a matching tea cup with holly leaf and berry motif on its exterior. It is stated that the teapot is valued at $0.90 each and the cup is valued at $0.30 each. The applicable subheading for the ceramic teapot with cup 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…other, suitable for food or drink contact. The rate of duty will be 9.8 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 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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