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NY 817836

January 6, 1996

CLA-2-69:RR:NC:GI: 227 817836


TARIFF NO.: 6913.10.5000

Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway 43rd Floor
New York, NY 10036-8901

RE: The tariff classification of decorative porcelain teapots from Taiwan and China.

Dear Mr. Eisen:

In your letter dated December 21, 1995, on behalf of Avon Products, Inc., you requested a tariff classification ruling. Samples are being returned as requested.

The samples submitted consist of two miniature, non-functional porcelain teapots. The subject articles, known as the Asparagus teapot (item number PP 136535) and the Eggplant teapot (item number PP 137352), depict a vegetable-theme and measure approximately 4 inches in height. It is noted that each teapot, incorporating a removable circular-shape lid, are handpainted in various colors. Moreover, each item possesses a non-functional spout, completely sealed at the end, which extends about an inch from the body of the article.

The applicable subheading for the decorative porcelain Asparagus and Eggplant teapots (item numbers PP 136535 and PP 137352 respectively) will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles of porcelain. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling letter 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 George Kalkines at 212-466-5794.


Roger J. Silvestri

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