K84673 K8 Ruling Active

The tariff classification of ceramic (porcelain) mugs with stuffed bears from China.

Issued April 20, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6911.10.4500, 9503.41.0000

Headings: 9503, 6911

Product description

Samples are being returned as requested. The subject merchandise, based on the submitted samples, consist of ceramic (porcelain) mugs with stuffed bears, style number 56105. The instant ceramic mug has heart-shaped motifs on its exterior and the stuffed bear is depicted in holding a sewn-on heart-shaped textile pillow and wearing a sewn-on textile ribbon around the neck.

CBP rationale

a sewn-on heart-shaped textile pillow and wearing a sewn-on textile ribbon around the neck. The applicable subheading for the ceramic (porcelain) mugs will be 6911.10.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware…of porcelain or china…mugs and other steins. The rate of duty will be 14 percent ad valorem. The applicable subheading for the stuffed bears will be 9503.41.0000, HTS, which provides for toys representing animals and non-human creatures…and parts and accessories thereof: stuffed toys and parts and accessories thereof. The rate of duty will be free.

Full text

NY K84673 April 20, 2004 CLA-2-69:RR:NC:1:126 K84673 CATEGORY: Classification TARIFF NO.: 6911.10.4500; 9503.41.0000 Mr. Randy Williams Seasons USA, Inc. 18644 E. Powers Lane Aurora, CO 80015 RE: The tariff classification of ceramic (porcelain) mugs with stuffed bears from China. Dear Mr. Williams: In your letter received in this office on April 2, 2004, you requested a tariff classification ruling. Samples are being returned as requested. The subject merchandise, based on the submitted samples, consist of ceramic (porcelain) mugs with stuffed bears, style number 56105. The instant ceramic mug has heart-shaped motifs on its exterior and the stuffed bear is depicted in holding a sewn-on heart-shaped textile pillow and wearing a sewn-on textile ribbon around the neck. The applicable subheading for the ceramic (porcelain) mugs will be 6911.10.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware…of porcelain or china…mugs and other steins. The rate of duty will be 14 percent ad valorem. The applicable subheading for the stuffed bears will be 9503.41.0000, HTS, which provides for toys representing animals and non-human creatures…and parts and accessories thereof: stuffed toys and parts and accessories thereof. The rate of duty will be free. 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

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