United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY D83713 - NY D83785 > NY D83770

Previous Ruling Next Ruling
NY D83770

November 10, 1998

CLA-2-69:RR:NC:2:227 D83770


TARIFF NO.: 6912.00.4500

Mr. David M. Murphy
Grunfeld, Desiderio, Lebowitz & Silverman, LLP Counselors at Law
245 Park Avenue, 33rd Floor
New York, NY 10167-3397

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

Dear Mr. Murphy:

In your letter dated October 19, 1998, on behalf of Cardinal, Inc., you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is a ceramic angel-shaped teapot, item number G3773, which measures approximately 6 3/4 inches in height with a base diameter of 6 inches. It possesses a functional spout, looped handle and removable top in the shape of an angel-like head.

You claim that the subject article should be properly classified under subheading 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles for Christmas festivities.

This claim is supported, with regard to the decisions of Midwest of Cannon Falls v. United States and Carborundum v. United States, in asserting that the instant teapot is considered to be a festive article for tariff purposes since it is of a class or kind of merchandise that is designed, advertised and marketed (the holiday catalog being submitted), and sold during the Christmas season.

Although the angel teapot is advertised in the holiday catalog, this office has found nothing festive about this item. Since this teapot, which does not feature a festive motif, can be utilized all year round, consideration of classification under subheading 9505.10.5020, HTS, is precluded from consideration. Further, it has been determined that the subject teapot, despite its decorative exterior, serves a useful purpose no less efficiently than its plainer counterpart and, therefore, should be classified as a functional tableware article.

The applicable subheading for the angel teapot will be 6912.00.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other 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 Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling 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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: