CBP Ruling C80056 — The tariff classification of ceramic soup mugs from China.

Tariff classification

Headings: 6912

Product description

It features the motifs of blue X's and O's as well as green spherical-shape spots surrounding the exterior in noting that a similar soup mug, style number 106980, will also be imported with red X's and O's and pink spots on the exterior surface. It is stated to have an entered (fob) value of $28.20 per dozen. It is claimed that these articles should be properly classified under subheading 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. However, it has been determined that these items, based on shape and size, are of the same class or kind of merchandise that are primarily designed for use as "soups" and not as "mugs," thereby precluding consideration of classification under the above subheading.

CBP rationale

The applicable subheading for these ceramic soup mugs, style numbers 106979 and 106980, will be 6912.00.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware.

Full text

NY C80056 October 17, 1997 CLA-2-69:RR:NC:2:227 C80056 CATEGORY: Classification TARIFF NO.: 6912.00.4500 Mr. Tobias Henderson Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of ceramic soup mugs from China. Dear Mr. Henderson: In your letter dated September 25, 1997, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a barrel-shape ceramic soup mug, referred to as the "XO Mug" (style number 106979), which measures approximately 3 1/2 inches in height with a top diameter of 5 1/2 inches and possesses a looped handle. It features the motifs of blue X's and O's as well as green spherical-shape spots surrounding the exterior in noting that a similar soup mug, style number 106980, will also be imported with red X's and O's and pink spots on the exterior surface. It is stated to have an entered (fob) value of $28.20 per dozen. It is claimed that these articles should be properly classified under subheading 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. However, it has been determined that these items, based on shape and size, are of the same class or kind of merchandise that are primarily designed for use as "soups" and not as "mugs," thereby precluding consideration of classification under the above subheading. The applicable subheading for these ceramic soup mugs, style numbers 106979 and 106980, will be 6912.00.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...other than of porcelain or china...soups, oatmeals and cereals valued over $6 per dozen. The duty rate will be 4.5 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 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, Robert B. Swierupski Director, National Commodity Specialist Division

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