CLA-2-71:OT:RR:NC:N1:121
Mrs. Nil Wink
Lehrer-Wirth Str. 25
83022 Munich, Bavaria
Germany
RE: The tariff classification of a silver teapot from Germany
Dear Mrs. Wink:
In your letter dated August, 23, 2012, you requested a tariff classification ruling. Pictures of the article were submitted with your request.
The article under consideration is solid silver teapot made in the year 1924 by Marianne Brandt-Bauhaus, a renowned designer. It weighs 9.8 ounces and measures 5.9 inches long by 5.5 inches high. The base of the teapot is marked with the German hallmark, a half moon and crown, and the number “900,” which indicates the purity of the silver. You indicate that this article will not be used as a teapot. It is an original handmade piece that has recently been on exhibition in London and is being imported for sale at auction with an estimated value of $300,000-$500,000.
You have requested classification in Chapter 97, Harmonized Tariff Schedule of the United States (HTSUS), because you consider the teapot to be an original sculpture. For tariff purposes, however, teapots are considered utilitarian articles. Heading 9703, HTSUS, which provides for original sculptures and statuary, does not cover articles of a utilitarian nature.
The applicable subheading for the solid silver teapot will be 7114.11.7000, HTSUS, which provides for articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal, of silver, whether or not plated or clad with other precious metal, other. 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 Barbara Kaiser at (646) 733-3024.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division