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NY J88544

September 24, 2003

CLA-2-69:RR:NC:2:227 J88544


TARIFF NO.: 6913.10.5000

Mr. Danny Gabriel
Avon Products, Inc.
1251 Avenue of the Americas
New York, NY 10020

RE: The tariff classification of a decorative porcelain teapot set from China.

Dear Mr. Gabriel:

In your letter dated August 20, 2003, you requested a tariff classification ruling. Sample is being returned as requested.

The submitted sample, referred to as the “Tea Time Spring Collection” (item number PP265496), is a decorative porcelain teapot set that consists of a nonfunctional hollow teapot-shaped body with a small separate round-shaped base for the unscented tealight candle. The teapot measures nearly 5 inches in height and has a body with round-shaped apertures that surround an exterior floral motif. There are also two matching wax-filled porcelain teacups with wicks and permanently incorporated saucers. The insertion of the tealight candle will be used to enhance the ornate quality of the teapot in noting that the teapot imparts the essential character of the set. It is stated that the set will be imported in a condition for sale directly to users without repacking.

The applicable subheading for this decorative porcelain teapot set will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles, of porcelain or china, other. The rate of duty will be free.

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 646-733-3028.


Robert B. Swierupski

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