The tariff classification of a lidded ceramic and stainless steel drinking vessel from China

N273290 March 24, 2016 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Michael Skidmore Unique Logistics International (BOS), Inc. 35 Village Road Suite 701 Middleton, MA 01949 RE: The tariff classification of a lidded ceramic and stainless steel drinking vessel from China Dear Mr. Skidmore: In your letter dated February 16, 2016, on behalf of Cool Gear International LLC., you requested a tariff classification ruling. The submitted sample is identified as an insulated coffee mug. As you requested, the sample will be returned to you. It has a volume capacity of 12 ounces. The item is a drinking vessel that has an internal surface area that is made of ceramic material that you claim is earthenware but is referenced as stoneware in writing on an internal part of the item. Most of the external surface area is made of stainless steel with the exception of the top of the external surface area which is a rim that is an extension of that part of the internal ceramic which is not externally covered with stainless steel. In between the stainless steel external surface and the ceramic internal surface is a layer of foam insulation. The item measures approximately 8” in height, 33/16” in width at the top and 2½” in width at the base. The ceramic external rim measures approximately ¾” in height. The neck of the vessel, located just under the rim, measures approximately 27/8” in width at which point there is an attached handle. There will be another version of this item that will be imported with a grip made of thermal plastic elastomer but without the handle. A lid that is made of polypropylene (PP) plastic material is pressure fitted into the top open mouth of the vessel. The center of the lid rotates to cover and uncover a drinking aperture. There is no vacuum in either of these items. The bottom surface of the item is comprised of a round flat plastic component which does not appear to be intended to be removable but when pried off, reveals the bottom of the ceramic internal material and the words “Qunfa Stoneware” is written in pen on that surface. Attached to the external surface of one side of the vessel is a decal on which the name “coolgear” is printed. You have suggested that the stainless steel exterior provides the essential character of this item and that consequently, this item is correcty classified in subheading 7323.93.0080. However, we do not agree that this item is correctly classified in the subheading that you have suggested. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Without the stainless steel exterior, the ceramic inner surface appears to be a complete vessel that can hold a beverage. It has a top rim that is exposed externally and a flat bottom surface that is covered by a plastic insert type base. The reference to Qunfa Stoneware on the bottom of the ceramic inner surface is a designation that appears online as a known name of various tableware items. In addition, the marketing literature for this item references a “ceramic inner vessel” and also states that the “ceramic inner promotes a clean tasting coffee drinking experience.” It also states that the “pressure fit lid allows you to drink from ceramic rim.” Therefore, the ceramic inner vessel provides this item with the essential character within the meaning of GRI 3(b). It should be noted that although you reference this item as a mug, the tariff term "mug" has been defined as a straight-sided or barrel-shaped vessel measuring about the same across the top as across the bottom. See Ross Products, Inc. v. U.S., 40 Cust. Ct. 158, C.D. 1976 (April 3, 1958). As the instant item is neither barrel shaped, straight sided nor measures about the same across the top as across the bottom, it is not considered a mug for tariff purposes. The applicable subheading for the lidded ceramic and stainless steel drinking vessel will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ceramic tableware…other than of porcelain or china: tableware and kitchenware: other: other: other: other…suitable for food or drink contact. 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 Gary Kalus at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division