CLA-2-69:S:N:N3:227 888891
Ms. Karen Quintana
New Wave Transport (U.S.A.), Inc.
2417 E. Carson St.
Long Beach, CA 90810
RE: The tariff classification of a ceramic teapot from China and
Taiwan.
Dear Ms. Quintana:
In your letter dated June 24, 1993, on behalf of your client,
Bob's Surplus Sales, you requested a tariff classification ruling.
The sample submitted is a ceramic house-shape teapot which measures
about 4.5 inches high. It is stated to be approximately valued at $1.40
each.
You inquire as to whether this article can be properly classified under
subheading 6912.00.1000, Harmonized Tariff Schedule of the United States
(HTS), which provides for ceramic tableware...of coarse-grained
earthenware...or of fine-grained earthenware, whether or not decorated,
having a reddish-colored body and a lustrous glaze which, on teapots, may be
any color, but which, on other articles, must be mottled, streaked or solidly
colored brown to black with metallic oxide or salt. The subject teapot is
neither of coarse-grained earthenware nor of fine-grained earthenware
possessing a reddish-colored body and, therefore, consideration of
classification under the above subheading is precluded.
The applicable subheading for the ceramic teapot, approximately valued
at $1.40 each, will be 6912.00.4800, Harmonized Tariff Schedule of the United
States (HTS), which provides for other ceramic tableware...other than of
porcelain or china. The rate of duty will be 11.5 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport