The tariff classification of a teddy bear in a mug from China.
Issued October 24, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6912.00.4400, 9503.41.0010
Product description
You are requesting the tariff classification of an item which is referred to as a "Christmas Bear In Mug", item number 972448. The item is a plush stuffed bear (which measures six inches) in a 12 oz. stoneware mug. There are six different designs of bears and mugs. The components of this product are normally sold independently of each other. There is a market for both the toy and the mug as separate articles of commerce. The two components would therefore be classified separately.
CBP rationale
The applicable subheading for the stuffed bear will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures. The applicable subheading for the stoneware mug will be 6912.00.4400, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other ceramic tableware.
Full text
NY C80414 October 24, 1997 CLA-2-95:RR:NC:2:224 C80414 CATEGORY: Classification TARIFF NO.: 6912.00.4400; 9503.41.0010 Lori Aldinger Rite Aid Corp. P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a teddy bear in a mug from China. Dear Ms. Aldinger: In your letter dated October 01, 1997, you requested a tariff classification ruling. You are requesting the tariff classification of an item which is referred to as a "Christmas Bear In Mug", item number 972448. The item is a plush stuffed bear (which measures six inches) in a 12 oz. stoneware mug. There are six different designs of bears and mugs. The components of this product are normally sold independently of each other. There is a market for both the toy and the mug as separate articles of commerce. The two components would therefore be classified separately. The applicable subheading for the stuffed bear will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures...and parts and accessories thereof: Stuffed toys and parts and accessories thereof...Stuffed toys." The rate of duty will be free. The applicable subheading for the stoneware 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 11.4 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 Tom McKenna at 212-466-5475. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a ceramic mug and handled ceramic cups from China
The tariff classification of cocoa mix from the United States and a mug from China.
The tariff classification of a ceramic mug from China.
The tariff classification of a Cup Caddy from China.
The tariff classification of ceramic earthenware drinking vessels from China
The tariff classification of the “21-Piece Peanuts Display” assortment from China
The tariff classification of a ceramic cookie jar and a ceramic mug from China
The tariff classification of a stoneware ceramic mug from China
The tariff classification of a ceramic mug from China
The tariff classification of ceramic mugs from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →