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NY 888891

August 20, 1993

CLA-2-69:S:N:N3:227 888891


TARIFF NO.: 6912.00.4800

Ms. Karen Quintana
New Wave Transport (U.S.A.), Inc.
2417 E. Carson St.
Long Beach, CA 90810

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

Dear Ms. Quintana:

In your letter dated June 24, 1993, on behalf of your client, Bob's Surplus Sales, you requested a tariff classification ruling.

The sample submitted is a ceramic house-shape teapot which measures about 4.5 inches high. It is stated to be approximately valued at $1.40 each.

You inquire as to whether this article can be properly classified under subheading 6912.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic tableware...of coarse-grained earthenware...or of fine-grained earthenware, whether or not decorated, having a reddish-colored body and a lustrous glaze which, on teapots, may be any color, but which, on other articles, must be mottled, streaked or solidly colored brown to black with metallic oxide or salt. The subject teapot is neither of coarse-grained earthenware nor of fine-grained earthenware possessing a reddish-colored body and, therefore, consideration of classification under the above subheading is precluded.

The applicable subheading for the ceramic teapot, approximately valued at $1.40 each, will be 6912.00.4800, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...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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