NY 865512: The tariff classification of ceramic beverage servers fromJapan.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

 
                                   NY 865512

                                   Aug 6 1991  

CLA-2-69:S:N:N3D:227 865512

CATEGORY:  Classification

TARIFF NOS.:  6911.10.8000 and 6912.00.4800   

Mr. Bennett Johnson
Nissin Customs Service, Inc.
1580 West Carson Street
Long Beach, CA 90810

RE:  The tariff classification of ceramic beverage servers from
Japan.

Dear Mr. Johnson:

     In your letter dated July 19, 1991, on behalf of your
client, Taiko Enterprises Corp., you requested a tariff
classification ruling.

     The samples submitted are two sake bottles, noting the
porcelain bot-tle to measure approximately 6" high while the one
of earthenware measures nearly 4.75" high.  
 
     You claim that the instant merchandise should be properly
classified as "decanters" under subheading 6911.10.4100,
Harmonized Tariff Schedule of the United States (HTS) for the
porcelain sake bottle and subheading 6912.00.4100 (HTS) (although
not indicated in your letter) for the earthen- ware bottle, since
the sake bottles are being used not only for serving pur-poses
but also for storing the heated sake prior to serving.       

     It is to be noted that a "decanter" is commonly defined as
"a decora- tive bottle, usually with a stopper, used to pour out
wine, etcetera".  Fur-ther, the act of "decanting" connotes
pouring out liquid from the original bottle, in which it is
usually stored, into another container. 

     Therefore, since the subject merchandise serves neither as a
storage bottle, being without a lid or stopper, nor an original
container for its contents, consideration for classification
under the above-stated sub- headings is hereby precluded.  

     The applicable subheading for the porcelain sake bottle will
be 6911.10.8000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other tableware and kitchenware of
porcelain or china.  The rate of duty will be 26 percent ad
valorem.   






     The applicable subheading for the earthenware sake bottle
will be 6912.00.4800, HTS, which provides for other ceramic
tableware and kitchen- ware, other than of porcelain or china. 
The rate of duty will be 11.5 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