The tariff classification of a ceramic teapot with sugar and creamer from Taiwan.

NY 805112 January 9, 1995 CLA-2-69:S:N:N3:227 805112 CATEGORY: Classification TARIFF NO.: 6912.00.4500 Ms. Jacqueline Bonace Blair Corporation 220 Hickory Street Warren, PA 16366-0001 RE: The tariff classification of a ceramic teapot with sugar and creamer from Taiwan. Dear Ms. Bonace: In your letter dated December 9, 1994, you requested a tariff classification ruling. Samples are being returned as requested. The samples submitted, known as the "Mushroom Teapot and Sugar and Creamer" set, (item number 504602), consist of the following: a) a teapot, valued at $3.95 each, which measures approximately 7 inches high with a base diameter of 5 inches and possesses a 4 3/4 cup capacity; b) a sugar bowl with lid, valued at $1.95 each, which measures about 3 1/4 inches high and possesses a 1 1/4 cup capacity; c) a creamer, valued at $1.90 each, which measures about 5 inches high and possesses a 1 cup capacity. It is noted that all the above items within this set possess mushroom-like designs over their bodies. You claim that the instant teapot should be properly classified under subheading 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. Further, you state that the subject sugar bowl and creamer should be properly classified under subheading 6912.00.4810, HTS, which provides for other ceramic tableware...other than of porcelain or china...suitable for food or drink contact. Since these tableware articles are not only specifically provided for under subheading 6912.00.4500, HTS, but also fall within the value parameters of same, consideration of classification under subheading 6912.00.4810, HTS, is precluded. The applicable subheading for the ceramic teapot and sugar and creamer set, item number 504602, 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...sugars valued over $21 per dozen; creamers valued over $15 per dozen; and 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 Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport