The tariff classification of stoneware ceramic handled soup bowls from China

N278462 September 9, 2016 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6912.00.4500 Mr. Michael J. Hostrawser Gartner Studios Inc. 220 E. Myrtle Street Stillwater, MN 55082 RE: The tariff classification of stoneware ceramic handled soup bowls from China Dear Mr. Hostrawer: In your letter dated August 10, 2016, you requested a tariff classification ruling. The submitted illustrations depict items that are identified as soup mugs, Part Number 23389 and Part Number 51801. These items are soup bowls with handles that are made of stoneware ceramic material and each has a handle molded to one side. Each bowl measures approximately 5¾” in width at the widest point, including the handle, 4½” in diameter across the open top, 2½” in diameter across the bottom, 3¼” in height, and each bowl has an 18 fluid ounce capacity. Printed on the external surface are of the bottom of each bowl are the words “Hand Wash Only. Do not place in microwave. Soup Mug.” The value of each bowl is over $6 per dozen The external surface area of Part Number 23389 is of red color with decorative white dots and the words “Merry Christmas” printed on it in yellow lettering. The internal surface area is of white color. The external surface area of Part Number 51801 is of white color with the word “bridesmaid” printed on it in orange script lettering. The internal surface area is of pink color. You have suggested that Part Number 23389 is correctly classified in subheading 9505.10.5020 as a festive article. However, we do not agree that this item is correctly classified in the subheading that you have suggested because Chapter 95, note 1 (v) specifically excludes, among other articles, tableware and kitchenware. You have also suggested that Part Number 51801 is correctly classified in subheading 6912.004500 and we agree. The applicable subheading for the Part Number 23389 and Part Number 51801 will be 6912.00.4500, 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:…soups…valued over $6 per dozen… . The rate of duty will be 4.5 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division