The tariff classification of ceramic soup mugs from China.
Issued November 14, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6912.00.4500
Headings: 6912
Product description
Samples are being returned as requested. The submitted samples consist of two ceramic (non-porcelain) soup mugs, item number 934273, that measure approximately 2 7/8 inches high with a top diameter of 5 ¼ inches. Each article has an exterior floral motif and a loop-shaped handle. Further, the handle of one soup mug is decorated with a rosebud-shaped figure, while the other mug’s handle has a butterfly-shaped figure. It is stated that these soup mugs are valued at $12 per dozen. You indicate that these items may be 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…other: mugs and other steins. However, since this merchandise is found to be soup mugs that are more specifically provided for elsewhere, consideration of classification under subheading 6912.00.4400, HTS, is precluded.
CBP rationale
The applicable subheading for these ceramic soup mugs 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….
Full text
NY K80402 November 14, 2003 CLA-2-69:RR:NC:1:127 K80402 CATEGORY: Classification TARIFF NO.: 6912.00.4500 Ms. Mary Butterline Liss Global, Inc. 7746 Dungan Road Philadephia, PA 19111 RE: The tariff classification of ceramic soup mugs from China. Dear Ms. Butterline: In your letter dated October 22, 2003, you requested a tariff classification ruling. Samples are being returned as requested. The submitted samples consist of two ceramic (non-porcelain) soup mugs, item number 934273, that measure approximately 2 7/8 inches high with a top diameter of 5 ¼ inches. Each article has an exterior floral motif and a loop-shaped handle. Further, the handle of one soup mug is decorated with a rosebud-shaped figure, while the other mug’s handle has a butterfly-shaped figure. It is stated that these soup mugs are valued at $12 per dozen. You indicate that these items may be 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…other: mugs and other steins. However, since this merchandise is found to be soup mugs that are more specifically provided for elsewhere, consideration of classification under subheading 6912.00.4400, HTS, is precluded. The applicable subheading for these ceramic soup mugs 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 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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