The tariff classification of a ceramic mug and a ceramic serving plate from China

NY L89689 January 24, 2006 CLA-2-69:RR:NC:1:126 L89689 CATEGORY: Classification TARIFF NO.: 6912.00.4400, 6912.00.4810 Ms. Francine Marcoux Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a ceramic mug and a ceramic serving plate from China Dear Ms. Marcoux: In your letter dated December 28, 2005, you requested a tariff classification ruling. Two representative samples were submitted with your ruling request. The submitted sample, designated in your letter as “Butterfly Mug w/Lid”- item number 53550, is a hand-painted, mother of pearl finish, floral ceramic (dolomite) mug with a coordinating lid. The mug and lid are decorated with a hand-painted three-dimensional butterfly. The overall measurements are 6” in length x 3 ½” in width x 5 ¼ “ in height. According to the literature that was submitted with your ruling, the function of the lid is to keep a beverage such as hot chocolate, coffee, or tea hot. You stated that the mug will be marketed exclusively to individual consumers. The applicable subheading for the ceramic mug with lid will be 6912.00.4400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: tableware and kitchenware: other: other: other: mugs and other steins. The rate of duty will be 10 percent ad valorem. The submitted sample, designated in your letter as ”Floral Square Serving Plate”, is a hand-painted, square ceramic (dolomite) serving plate. The item will be available in four assorted designs: Peach w/Butterfly - item number 53520, Blue w/Dragonfly - item number 53522 (sample submitted), Pink w/Ladybug - item number 53524 and Purple w/Bumblebee – item number 53526. Each plate measures approximately 6 7/8” in length x 6 7/8” in width. You indicated that these plates will principally be used in the home for holding food including sandwiches, brownies, cookies, etc. You stated that the plates will be marketed exclusively to individual consumers. The applicable subheading for the four ceramic plates will be 6912.00.4810, HTSUS, which provides for ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: tableware and kitchenware: other: other: other: other. The rate of duty will be 9.8 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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