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NY F85121

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April 12, 2000

CLA-2-69:RR:NC:2:227 F85121

CATEGORY: CLASSIFICATION

TARIFF NO.: 6911.10.52; 6911.10.80; 9403.60.80; 0902.30.00; 0902.10.90; 4819.40.00; 7310.29.00

Ms. Helen Newell
Polardreams International Ltd.
1984 Highway 1
North Fairfield, IA 52556

RE: The tariff classification of a cabinet with ceramic tableware and tea from China

Dear Ms. Newell:

In your letter dated March 23, 2000, you requested a tariff classification ruling.

From your letter and the samples submitted, a description of the items and their cost are as follows:

Description Cost

Wooden cabinet $17.16

Tea cup (4) ceramic .61

Saucer (4) ceramic .51

Green tea in paper bag 1.09

Green and black tea in tea tins (4) 4.65

Ceramic tea canister 1.10

Ceramic teapot .93

Ceramic creamer .62

Ceramic sugar bowl .69

The above items are products of China. For tariff purposes the items are not a set and, therefore, are classified separately.

The applicable subheading for the wooden cabinet will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for other wooden furniture, other. The rate of duty will be free.

The applicable subheading for the ceramic saucers will be 6911.10.5200, HTS, which provides for ceramic saucers of porcelain or china, valued over $5.25 but not over $18.75 per dozen. The rate of duty will be 8 percent ad valorem.

The applicable subheading for the ceramic tea cups, tea canister, teapot, creamer and sugar bowl will be 6911.10.8000, HTS, which provides for ceramic tableware of porcelain or china, other. The rate of duty will be 22.9 percent ad valorem.

The applicable subheading for the green tea will be 0902.10.9000, HTS, which provides for other green tea, not fermented, other. The rate of duty will be free.

The applicable subheading for the black tea will be 0902.30.0090, HTS, which provides for other black tea. The rate of duty will be free.

The applicable subheading for the paper bag will be 4819.40.0040, HTS, which provides for other sacks and bags, other. The rate of duty will be 2.1 percent ad valorem.

The applicable subheading for the tea tins will be 7310.29.0050, HTS, which provides for other containers of tin with a capacity of less than 50 liters. The rate of duty will be free.

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 212-637-7073.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 0902.10.90 - Green tea in packages not over 3 kg, not flavored
• Tariff No.: 0902.30.00 - Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg
• Tariff No.: 4819.40.00 - Sacks and bags, nesi, including cones, of paper, paperboard, cellulose wadding or webs of cellulose fibers
• Tariff No.: 6911.10.52 - Porcelain or china (o/than bone china) hsehld tabl/kit.ware n/in specif.sets,cups o/$8 but n/o $29/dz, saucers o/$5.25 but n/o $18.75/dz,etc
• Tariff No.: 6911.10.80 - Porcelain or china (o/than bone china) household tableware & kitchenware, not in specified sets, nesoi
• Tariff No.: 7310.29.00 - Iron/steel, cans for any material (o/compressed/liq. gas), n/closed by soldering or crimping, w/cap. less than 50 l
• Tariff No.: 9403.60.80 - Furniture (o/than seats & o/than of 9402) of wooden (o/than bentwood) nesoi