CLA-2-73:RR:NC:N1:113 G87710
Mr. John W. Whitaker
O'Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City, MO 64108
RE: The tariff classification of a teapot 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. 1495BER1516, described as Mary’s Bears Decorative Enameled Teapot. The item is 7.5 inches high and 5.5 inches in diameter at the base [19 cm. x 14 cm.] A teakettle may be used to boil water on a stovetop, but this item is a teapot used to brew and serve tea. Two other samples were found in the box with the teapot, but your request does not mention them nor does your submission contain information on them. Therefore, they will not be addressed in this ruling.
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