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The tariff classification of ceramic cups from China.
Issued June 11, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E82599 (June 11, 1999)
Tariff classification
HTS codes: 6912.00.4500
Headings: 6912
Product description
The exterior is colored to resemble an apple with decorative leaves to the left side of the handle. The bottom of the cup is designed with a lip for use with a saucer. It is stated to be valued at $12.40 per dozen.
CBP rationale
The applicable subheading for the ceramic cup 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: other: cups valued over $5.
Full text
NY E82599 June 11, 1999 CLA-2-69:RR:NC:2:227 E82599 CATEGORY: Classification TARIFF NO.: 6912.00.4500 Ms. Despina Keegan Serko & Simon LLP One World Trade Center, Ste. 3371 New York, NY 10048 RE: The tariff classification of ceramic cups from China. Dear Ms. Keegan: In your letter dated May 25, 1999, on behalf of Russ Berrie and Company, Inc., you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a bowl-shaped ceramic cup, referred to as the “Crackled Glaze Stoneware Cup” (item number 16650), which measures approximately 3 inches in height with an open top diameter of 3 ½ inches and a base diameter of 2 ¼ inches. The exterior is colored to resemble an apple with decorative leaves to the left side of the handle. The bottom of the cup is designed with a lip for use with a saucer. It is stated to be valued at $12.40 per dozen. The applicable subheading for the ceramic cup 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: other: cups valued over $5.25 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 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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