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NY 803304

November 21, 1994

CLA-2-69:S:N:N3:227 803304


TARIFF NO.: 6912.00.4500

Mr. Thomas C. Cater
1556 Virginia Street
Charleston, W. Virginia 25311-2412

RE: The tariff classification of a ceramic teapot from China.

Dear Mr. Cater:

In your letter received in this office on October 24, 1994, you requested a tariff classification ruling.

The sample submitted is a ceramic teapot, known as the "Zisha" teapot, with a brownish-colored body that measures approximately 2.5 inches high by 4 inches at its widest dimension and possesses the capacity of holding one to two cups. It is stated that these teapots are valued at $5 to $10 each.

You inquire as to whether this merchandise is properly classified under subheading 6912.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic tableware...of fine-grained earthenware...having a reddish-colored body and a lustrous glaze which, on teapots, may be any color. Although the surface of the teapot may appear to be reddish brown, its actual body has a brown color and, therefore, consideration of classification under the above subheading is precluded.

You also note that these teapots are made in a variety of shapes resembling pumpkins, fruits, vegetables and animals. Although these items possess decorative features, they are still fully functional. Since this merchandise serves a useful purpose no less efficiently than its plainer counterparts, it is considered to be more of a functional tableware article rather than a decorative one.

The applicable subheading for the "Zisha" teapot will be 6912.00.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic tableware...other than of porcelain or china...beverage servers valued over $42 per dozen. The rate of duty will be 4.5 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
Area Director

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