CLA-2-69:RR:NC:2:227 C83516

Mr. Steven M. Dreyfuss
World Link Group, Inc.
P.O. Box 9703
Arnold, MD 21012

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

Dear Mr. Dreyfuss:

In your letter received in this office on January 16, 1998, you requested a tariff classification ruling.

The subject merchandise is a ceramic teapot set of stoneware which consists of a functional teapot with lid, valued at $2.18 each, which measures approximately 6 inches high by 9 1/4 inches wide and two mugs, valued at $1.32 in total, which measure about 5 1/2 inches high. It is noted that the teapot with mugs feature a floral-like design on their exterior.

It is stated that these items will be packaged and marketed for retail as a set in noting that the essential character is imparted by the teapot.

The applicable subheading for the ceramic teapot set will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...other than of porcelain or china...suitable for food or drink contact. The rate of duty will be 10.1 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