HQ 088389
APRIL 3,1991
CLA-2 CO: R:C:F 088389 JGH
Richard Baldassarre
RJB International
630 Marlow Drive
York, Pa. 17402
RE: Classification status of porcelain spice jars
Dear Mr. Baldassarre:
This is in reference to your inquiry concerning the tariff
classification, under the Harmonized Tariff Schedules of the
United States (HTSUS), of porcelain spice jars from China.
FACTS:
You describe the merchandise as 12 styles of porcelain
houses, each named for a different spice- e.g.-oregano, nutmeg,
parsley, garlic, bay leaves, chives, onion, paprika, etc.. The
porcelain jars are sold in sets, together with a wooden rack.
One set consists of 4 jars and a one-tier rack; another with
8 jars and a two-tier rack; and the third with 12 jars and a
three-tier rack. They are intended to be decorative containers
for various spices. The sample jar submitted is about three
inches high and two inches wide, with a removable top, which
has a plastic gasket for a tight fit. The jar is decorated like
a house, with the front labeled "Cinnamon."
ISSUE:
Whether the decorative spice jars are classifiable as
oranamental articles of porcelain in subheading 6913.10.50,
HTSUS, or other tableware, kitchenware of porcelain or china
in subheading 6911.10.80, HTSUS.
-2-
LAW AND ANALYSIS:
You state that the products are collectibles and that
you are marketing the jars as decorative display items.
The Explanatory Notes to the HTSUS provide interpretive
guidelines of the various tariff provisions at the international
level. The Explanatory Notes for heading 6913 state that the
heading covers articles which have no utility value and are
wholly ornamental, or the utility value of the product is clearly
subordinate to the ornamental.
The notes point out, however, that if the decorated articles
serve a useful purpose no less efficiently than their plainer
counterparts, they are classifiable in heading 6911 or 6912 as
household articles or kitchenware.
An examination of the sample spice jar shows that it is
intended to hold a particular spice and to be utilized in the
kitchen, even though intended as a collectible. The capacity
of the jar and the fact that the top has a tight seal, to
insure freshness of the contents, illustrates that it is
designed to serve a useful function no less efficiently than
its plainer counterpart. Furthermore, in view of the intended
use of the spice jar, it is considered as kitchenware rather
than a household article.
HOLDING:
The decorated spice jar is classifiable in the provision
for other tableware and kitchenware of porcelain, in subheading
6911.10.80, HTSUS. The rate of duty is 26 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Ruling Division
6cc A.D., N.Y. Seaport
1cc D.D. Baltimore, Md.
hurley libary/peh
088389