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NY 865512

Aug 6 1991

CLA-2-69:S:N:N3D:227 865512


TARIFF NOS.: 6911.10.8000 and 6912.00.4800

Mr. Bennett Johnson
Nissin Customs Service, Inc.
1580 West Carson Street
Long Beach, CA 90810

RE: The tariff classification of ceramic beverage servers from Japan.

Dear Mr. Johnson:

In your letter dated July 19, 1991, on behalf of your client, Taiko Enterprises Corp., you requested a tariff classification ruling.

The samples submitted are two sake bottles, noting the porcelain bot-tle to measure approximately 6" high while the one of earthenware measures nearly 4.75" high.

You claim that the instant merchandise should be properly classified as "decanters" under subheading 6911.10.4100, Harmonized Tariff Schedule of the United States (HTS) for the porcelain sake bottle and subheading 6912.00.4100 (HTS) (although not indicated in your letter) for the earthen- ware bottle, since the sake bottles are being used not only for serving pur-poses but also for storing the heated sake prior to serving.

It is to be noted that a "decanter" is commonly defined as "a decora- tive bottle, usually with a stopper, used to pour out wine, etcetera". Fur-ther, the act of "decanting" connotes pouring out liquid from the original bottle, in which it is usually stored, into another container.

Therefore, since the subject merchandise serves neither as a storage bottle, being without a lid or stopper, nor an original container for its contents, consideration for classification under the above-stated sub- headings is hereby precluded.

The applicable subheading for the porcelain sake bottle will be 6911.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other tableware and kitchenware of porcelain or china. The rate of duty will be 26 percent ad valorem.

The applicable subheading for the earthenware sake bottle will be 6912.00.4800, HTS, which provides for other ceramic tableware and kitchen- ware, 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.


Jean F. Maguire

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