The tariff classification of ceramic mugs with candy from China.
Issued July 22, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9817.95.05, 6912.00.4400, 1704.90.3550
Product description
The merchandise under consideration is identified as Christmas Mug with Starlight Mint Candy, Item Number A072VA01338. You have submitted samples of the mug in three designs. The first is a three-dimensional representation of a Santa’s head, the second is a three-dimensional representation of a snowman’s head, and the third is a three-dimensional representation of a penguin’s head. The mugs are made of dolomite ceramic. Each mug has a loop handle and measures approximately 3 inches in height with an open top diameter of 2 ½ inches. The mugs will be packaged together ready for retail sale with two ounces of individually wrapped Starlight Mint Candy, peppermint flavor. Although packaged together, the Christmas Mug with Starlight Mint Candy is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the mugs and the candy must be classified separately. Your samples are being returned as requested.
CBP rationale
The applicable subheading for the ceramic mugs in Item Number A072VA01338 (Santa, Snowman and Penguin) 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… Mugs and other steins. The applicable subheading for the Santa mug in Item Number A072VA01338 will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheadings… 6912. The applicable subheading for the Starlight Mint Candy will be 1704.90.3550, HTSUS, which provides for “Sugar confectionary (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption: Other: Other, Put up for retail sale: Other.
Full text
N068500 July 22, 2009 CLA-2-69:OT:RR:NC:4:428 CATEGORY: Classification TARIFF NO.: 6912.00.4400; 9817.95.05; 1704.90.3550 Mr. Troy Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of ceramic mugs with candy from China. Dear Mr. Crago-Edwards: In your letter dated July 9, 2009, you requested a tariff classification ruling. The merchandise under consideration is identified as Christmas Mug with Starlight Mint Candy, Item Number A072VA01338. You have submitted samples of the mug in three designs. The first is a three-dimensional representation of a Santa’s head, the second is a three-dimensional representation of a snowman’s head, and the third is a three-dimensional representation of a penguin’s head. The mugs are made of dolomite ceramic. Each mug has a loop handle and measures approximately 3 inches in height with an open top diameter of 2 ½ inches. The mugs will be packaged together ready for retail sale with two ounces of individually wrapped Starlight Mint Candy, peppermint flavor. Although packaged together, the Christmas Mug with Starlight Mint Candy is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the mugs and the candy must be classified separately. Your samples are being returned as requested. The applicable subheading for the ceramic mugs in Item Number A072VA01338 (Santa, Snowman and Penguin) 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… Mugs and other steins.” The rate of duty will be 10% ad valorem. However, the Santa mug is in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday (Christmas) in the United States, and therefore, is eligible for duty-free treatment in subheading 9817.95.05, HTSUS. The snowman and penguin are not recognized festive symbols of Christmas. Therefore, the Snowman and Penguin mugs are not eligible for duty-free treatment in subheading 9817.95.05, HTSUS. The applicable subheading for the Santa mug in Item Number A072VA01338 will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheadings… 6912.00… the foregoing meeting the descriptions set forth below: Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” The rate of duty will be Free. The applicable subheading for the Starlight Mint Candy will be 1704.90.3550, HTSUS, which provides for “Sugar confectionary (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption: Other: Other, Put up for retail sale: Other.” The rate of duty will be 5.6% 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
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