CLA-2-73:RR:NC:N1:113 G89415
Mr. John W. Whitaker
O'Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City, MO 64108
RE: The tariff classification of decorative coffeepots 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 samples you provided are Stock No. 2195FKN1411, described as a Thomas Kinkade Decorative Enameled Coffee Pot and Stock No. 1795MIS3006, described as a Mitford Christmas Decorative Enameled Coffee Pot. An examination of these articles indicates that they are coated or plated with porcelain; and therefore, they are suitable for serving beverages or may be used in any household chore where a carrier for liquids is wanted.
The applicable subheading for the products 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