The tariff classification of a decorative porcelain teapot from China

NY M84033 June 26, 2006 CLA-2-69:RR:NC1:126: M84033 CATEGORY: Classification TARIFF NO.: 6913.10.5000 Ms. Francine Marcoux Hampton Direct 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a decorative porcelain teapot from China Dear Ms. Marcoux: In your letter, dated May 30, 2006, you requested a tariff classification ruling regarding item number 56070, a decorative teapot. A photograph was submitted with your ruling request. The ornamental teapot measures approximately five inches in length, by four inches in width by 6.25 inches in height. You stated that the teapot is composed of porcelain. The article is painted with a blend of cream and olive green colors. Pink roses on a green vine are carved in relief on the body of the item. In a telephone conversation with Mr. Brent Mahan of your office, he stated that the product is purely ornamental and cannot be used as a functional teapot. The applicable subheading for the ornamental teapot will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornamental ceramic articles: of porcelain or china: other: other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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