The tariff classification of a ceramic mug with mini golf driver and mini golf ball from China.

N058941 May 5, 2009 CLA-2-69:OT:RR:NC:N4:428 CATEGORY: Classification TARIFF NO.: 6912.00.4400 Ms. Lorianne Aldinger Rite Aid 30 Hunter Lane Camp Hill, PA 17011 RE: The tariff classification of a ceramic mug with mini golf driver and mini golf ball from China. Dear Ms. Aldinger: In your letter dated April 20. 2009, you requested a tariff classification ruling. The submitted sample is identified as Executive Sports Mug, Rite Aid item 9006321. The item consists of a ceramic coffee mug that comes with a mini golf driver measuring 6 inches in length, and a mini golf ball, both made of plastic. The mug is cylindrically shaped and dark blue in color. It has a looped handle and measures approximately 5 inches in height by 3 ¼ inches in diameter. The bottom of the mug is not flat but is shaped in the form a “tunnel” measuring approximately 2 inches in height by 2 ¼ inches wide. The mini golf driver is designed to putt the mini golf ball through the “tunnel”. In your letter you indicate that “taking a few swings of the club is a great way to relax and have a bit of fun without leaving your desk.” The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The Executive Sports Mug is a set for tariff classification purposes, with the essential character imparted by the ceramic mug. The applicable subheading for the Executive Sports Mug, Rite Aid item 9006321, 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% 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/. Ceramic table/kitchenware may be subject to certain requirements under the regulations administered by the Food and Drug Administration (FDA). If you have any questions regarding these requirements, you may contact the FDA at: Food and Drug Administration, Division of Import Operations and Policy, 5600 Fishers Lane, Rockville, Maryland 20857, Telephone: 1-888-463-6332. Certain ceramic table and kitchen articles may be subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the FDA. Information on the Bioterrorism Act can be obtained by calling the FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.  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 Sharon Chung at (646) 733-3028. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division