CLA-2-73:RR:NC:N1:113 G87700
Mr. John W. Whitaker
O'Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City, MO 64108
RE: The tariff classification of a coffeepot from China.
Dear Mr. Whitaker:
In your letter dated March 6, 2001, you requested a ruling on behalf of Hallmark Cards on tariff classification.
The sample you provided is Stock No. 1995MIS1640, described as a Mitford Christmas Decorative Enameled Coffee Pot Candle Holder. The item is 10.5 inches high and 9 inches in diameter at the base [26.7 cm. x 22.9 cm.] The item resembles a camping coffeepot, enameled in blue with white specks. Although described as a Christmas article, a coffeepot and a candleholder, the item has no discernible connection to any part of those descriptions. It has no Christmas motif; it cannot be used as a coffeepot; it is not dedicated in any way as a candleholder. It may, however, be used in any household chore where a carrier for liquids is wanted.
The applicable subheading for this product will be 7323.94.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron (other than cast iron) or steel, enameled. The general rate of duty will be 2.7 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 James Smyth at 212-637-7008.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division