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NY 808500

CLA-2-69:S:N:N3:227 808500


TARIFF NO.: 6912.00.4810; 6913.90.5000

Mr. Warren E. Coe
Amway Corporation
7575 East Fulton Street
Ada, MI 49355-0001

RE: The tariff classification of ceramic pouch cups, soup crocks and cow wind chime from Taiwan.

Dear Mr. Coe:

In your letter dated March 21, 1995, you requested a tariff classification ruling.

The merchandise at issue consists of the following:
a) a two piece set of stoneware pouch cups, item number X1511, which is stated to be valued at more than $6 per dozen;
b) earthenware soup crocks with lids, item number F2910;
c) a ceramic cow wind chime, item number F2971.

You believe that the above ceramic pouch cups and soup crocks should be properly classified under subheading 6912.00.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...soups, oatmeals and cereals valued over $6 per dozen. Further, you claim that the ceramic cow wind chime is more properly classified under subheading 6912.00.5000, HTS, which provides for other ceramic household articles.

Since the earthenware crocks are of the class or kind that can used for preparing not only soups but also other various food items, classification under subheading 6912.00.4500, HTS, is precluded. Moreover, although the ceramic wind chime can be used in the household area, it is primarily designed to be displayed for its decorative feature, thereby precluding classification under subheading 6912.00.5000, HTS.

The applicable subheading for the earthenware crocks with lids, item number F2910, will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...suitable for food or drink contact. The duty rate will be 11.2 percent ad valorem.

The applicable subheading for the ceramic wind chime, item number F2971, will be 6913.90.5000, HTS, which provides for other ornamental ceramic articles, and dutiable at the rate of 6.8 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the stoneware pouch cups, item number X1511. Your request for a classification ruling should include a sample of these cups.

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
Area Director

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