N025129 N0 Ruling REVOKED

The tariff classification of a ceramic beverage jar/dispenser from China

Issued April 10, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8481.80.5090

Headings: 8481

Product description

Descriptive literature and an illustration were submitted. The item you plan to import is described as a ceramic beverage jar/dispenser, item 109009. This portable beverage jar is a composite good that both stores and dispenses a liquid. The jar stands 16 inches tall and is made of earthenware ceramic with a matching removable earthenware lid. In addition, it includes a plastic hand operated tap/spigot at the base of the jar that dispenses the liquid. The jar is intended to sit on a table or countertop.

CBP rationale

The applicable subheading for the ceramic beverage jar/dispenser will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other hand operated taps, cocks, valves and similar appliances of other materials.

Full text

N025129 April 10, 2008 CLA-2-84:OT:RR:E:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.80.5090 Ms. Amy Morgan Costco Wholesale 999 Lake Drive Issaquah, Washington 98027 RE: The tariff classification of a ceramic beverage jar/dispenser from China Dear Ms. Morgan: In your letter dated March 24, 2008 you requested a tariff classification ruling. Descriptive literature and an illustration were submitted. The item you plan to import is described as a ceramic beverage jar/dispenser, item 109009. This portable beverage jar is a composite good that both stores and dispenses a liquid. The jar stands 16 inches tall and is made of earthenware ceramic with a matching removable earthenware lid. In addition, it includes a plastic hand operated tap/spigot at the base of the jar that dispenses the liquid. The jar is intended to sit on a table or countertop. The applicable subheading for the ceramic beverage jar/dispenser will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other hand operated taps, cocks, valves and similar appliances of other materials. The rate of duty will be 3 percent ad valorem. 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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