The tariff classification of ceramic soup mugs from China.

NY C89949 July 27, 1998 CLA-2-69:RR:NC:2:227 C89949 CATEGORY: Classification TARIFF NO.: 6912.00.4500 Ms. Kristen Gibson Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of ceramic soup mugs from China. Dear Ms. Gibson: In your letter dated June 25, 1998, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a barrel-shaped ceramic soup mug, style number 108764, which measures approximately 4 1/8 inches high with a top diameter of 5 inches and features a looped handle with a winter-like motif on the exterior. It is stated to be valued over $6 per dozen. The applicable subheading for the ceramic soup mug 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 rate of duty 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