The tariff classification of ceramic teapots with cups from Thailand.

NY 815132 October 23, 1995 CLA-2-69:R:N4:227 815132 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Ms. Laurie Everill JCPenney Purchasing Corp. P.O. Box 10001 Dallas, TX 75301-0001 RE: The tariff classification of ceramic teapots with cups from Thailand. Dear Ms. Everill: In your letter received in this office on September 28, 1995, you requested a tariff classification ruling. The merchandise at issue, known as the "2 in 1 Teapot" (styles A and B), consists of a teapot with lid, measuring about 4 1/4 inches in height by 7 1/4 inches in diameter, and a cup, measuring approximately 2 1/2 inches in height by 6 inches in diameter, all composed of stoneware. It is noted that the bottom of the teapot, possessing a lip on this portion, is designed to fit comfortably into the mouth of the cup. It is stated that style A, being white in color with no base, has a teapot valued at $2 each and a cup valued at $0.28 each, while style B, being white in color with a gold finish and base, has a teapot valued at $2.60 each and a cup valued at $1.04 each. You state that style A (which does not fall within the value parameters of subheading 6912.00.4500, HTS) should be properly classified under subheading 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, while style B (which does fall within the value parameters of subheading 6912.00.4500, HTS) should be properly classified under subheading 6912.00.4500, HTS, which provides for other ceramic tableware, other than of porcelain or china, cups valued over $5.25 per dozen and beverage servers valued over $42 per dozen. With respect to style B, it is noted that the teapot portion does not fall within the value parameters of subheading 6912.00.4500, HTS. Since this merchandise is considered to be a composite article that contains components provided for under more than one subheading, reference for classification purposes must be directed, noting the Explanatory Notes to the General Rules for the Interpretation of the Harmonized System, GRI 3(b), to the component which imparts the essential character of the article. In regard to the instant merchandise (for both styles A and B), it has been determined that the essential character is imparted by the teapot portion, thereby precluding consideration of classification of style B under subheading 6912.00.4500, HTS. The applicable subheading for styles A and B of the "2 in 1 Teapot" 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 11.2 percent ad valorem. Articles classifiable under subheading 6912.00.4810, HTS, which are products of Thailand, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling letter 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, Roger J. Silvestri Director, National Commodity Specialist Division