The tariff classification of a ceramic mug with candy from China.
Issued September 5, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6912.00.4400, 1704.90.2005
Product description
It possesses a looped handle and Halloween-like designs around its exterior portion, noting that it is retailed packed with individually wrapped hard candies.
CBP rationale
The applicable subheading for the instant ceramic mug will be 6912.00.4400, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware. The applicable subheading for the individually wrapped hard candies will be 1704.90.2005, HTS, which provides for other confections.
Full text
NY 813558 September 5, 1995 CLA-2-69:S:N:N3:227 813558 CATEGORY: Classification TARIFF NO.: 6912.00.4400; 1704.90.2005 Ms. Debby Laufenberg Triwef Corporation 200 Valley Road, Suite 204 Mt. Arlington, NJ 07856 RE: The tariff classification of a ceramic mug with candy from China. Dear Ms. Laufenberg: In your letter dated August 9, 1995, you requested a tariff classification ruling. The sample submitted is a ceramic mug measuring about 3 1/2 inches high with a top diameter of 3 inches. It possesses a looped handle and Halloween-like designs around its exterior portion, noting that it is retailed packed with individually wrapped hard candies. The applicable subheading for the instant ceramic mug will be 6912.00.4400, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...other than of porcelain or china...mugs and other steins. The rate of duty will be 12.8 percent ad valorem. The applicable subheading for the individually wrapped hard candies will be 1704.90.2005, HTS, which provides for other confections...put up for retail sale, and dutiable at the rate of 6.8 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
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