CLA-2-69:RR:NC:2:227 D83770
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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division