The tariff classification of a set including a porcelain coffee mug and a fiberboard coaster packaged in a decorative gift box

 NY L80559 November 17, 2004 CLA-2-69:RR:NC1:126:L80559 CATEGORY: Classification TARIFF NO.: 6911.10.4500 Ms. Cathy Bonadonna Bed, Bath & Beyond 650 Liberty Ave. Union, NJ 07083 RE: The tariff classification of a set including a porcelain coffee mug and a fiberboard coaster packaged in a decorative gift box Dear Ms. Bonadonna: In your letter, dated October 22, 2004, you requested a tariff classification ruling regarding a coffee mug set (SKU 13541990) from China. A sample of the set was submitted with your ruling request. The sample will be returned to you in accordance with your request. The merchandise consists of a porcelain coffee mug and a fiberboard coaster packaged together in a decorative box. In your letter you suggested that each component of this set – the mug, the coaster and the gift box - be classified separately. However, the items are packed together for retail sale as a set and are designed to be used together. Since the gift box is usual packing for this type of mug and coaster, the box should not be classified separately from its contents. Since the components are put up together for retail sale as a set, they should be classified together as a set under a single subheading of the Harmonized Tariff Schedule of the United States (HTS). They should not be classified separately. The essential character of the set is imparted by the porcelain mug. In your letter you suggested that the mug should be classified in subheading 6911.10.5200, Harmonized Tariff Schedule of the United States (HTS). This provision covers various articles including “cups valued over eight dollars but not over 29 dollars per dozen, saucers valued over $5.25 but not over $18.75 per dozen” and several other specific products. Mugs are not included in the list of products covered by subheading 6911.10.5200, HTS. Porcelain mugs are specifically provided for in subheading 6911.10.4500, HTS. Therefore, subheading 6911.10.5200 is not applicable to the mug. The applicable subheading for the set including a porcelain coffee mug and a fiberboard coaster packaged in a decorative gift box will be 6911.10.4500, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of porcelain or china: tableware and kitchenware: other: other: other: mugs and other steins. The rate of duty will be 14 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