The tariff classification of a teapot, teacup and saucer packaged in a decorative gift box from China

 NY L80560 November 17, 2004 CLA-2-69:RR:NC1:126:L80560 CATEGORY: Classification TARIFF NO.: 6911.10.8010 Ms. Cathy Bonadonna Bed, Bath & Beyond 650 Liberty Ave. Union, NJ 07083 RE: The tariff classification of a teapot, teacup and saucer packaged in a decorative gift box from China Dear Ms. Bonadonna: In your letter, dated October 22, 2004, you requested a tariff classification ruling. A sample of the set was submitted with your ruling request. The sample will be returned to you in accordance with your request. The merchandise consists of a porcelain teapot, teacup and saucer packaged in a decorative gift box (SKU 13541981) from China. In your letter you suggested that the decorative gift box should be classified separately from the teapot, teacup and saucer. However, the decorative gift box is usual packing for this type of merchandise. Therefore, it should be classified under the same provision that is applicable to the teapot, teacup and saucer. As usual packing, it should not be classified separately from its contents. The applicable subheading for the porcelain teapot, teacup and saucer packaged in a decorative gift box will be 6911.10.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of porcelain or china: tableware and kitchenware: other: other: other: other . The rate of duty will be 20.8 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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division