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NY A86030


August 19, 1996

CLA-2-69:RR:NC:GI: 227 A86030

CATEGORY: CLASSIFICATION

TARIFF NO.: 6913.90.5000

Mr. Michael Rosbach

Rite Aid Corporation

P.O. Box 3165

Harrisburg, PA 17105

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

Dear Mr. Rosbach:

In your letter dated July 22, 1996, you requested a tariff classification ruling.

The sample submitted is a decorative teapot, known as the "Earthenware Mini Teapot" (item number 962725), which measures approximately 4 1/4 inches high by 4 1/4 inches wide. This item, which is shaped as a dresser with black drawn drawers and a removable lid, features a handle and a spout similar to a teapot.

Although this item appears to be a functional teapot, it will be principally used for ornamental purposes in noting that it is designed not to be utilized for containing drinks.

The applicable subheading for the subject teapot, item number 962725, will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles. The rate of duty will be 6.6 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 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,


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