K83991 K8 Ruling Active

The tariff classification of a ceramic soup mug from China.

Issued April 5, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6912.00.4500

Headings: 6912

Product description

The subject merchandise, based on the submitted information, is a ceramic (stoneware) soup mug, item number 1326, that is stated to measure 4 inches in height by 4 ¾ inches in diameter. The soup mug is also stated to be valued at $1.60 each (the purchase price paid to the seller by the importer).

CBP rationale

The applicable subheading for the ceramic (stoneware) soup mug will be 6912.00.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic tableware, kitchenware…other than of porcelain or china…other…soups, oatmeals and cereals valued over $6 per dozen….

Full text

NY K83991 April 5, 2004 CLA-2-69:RR:NC:1:126 K83991 CATEGORY: Classification TARIFF NO.: 6912.00.4500 Ms. Michelle Dias Princess House, Inc. 470 Myles Standish Blvd. Myles Standish Industrial Park Taunton, MA 02780 RE: The tariff classification of a ceramic soup mug from China. Dear Ms. Dias: In your letter dated March 1, 2004, you requested a tariff classification ruling. The subject merchandise, based on the submitted information, is a ceramic (stoneware) soup mug, item number 1326, that is stated to measure 4 inches in height by 4 ¾ inches in diameter. The soup mug is also stated to be valued at $1.60 each (the purchase price paid to the seller by the importer). The applicable subheading for the ceramic (stoneware) soup mug will be 6912.00.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic tableware, kitchenware…other than of porcelain or china…other…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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

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 →