The tariff classification of ceramic stoneware drinking vessels from China

N293345 February 7, 2018 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6912.00.4500; 6912.00.4810. Ms. Mary Tan Enchante Accessories, Inc. 16 East 34th Street, 16 Floor New York NY 10016 RE: The tariff classification of ceramic stoneware drinking vessels from China Dear Ms. Tan: In your letter dated January 10, 2018, you requested a tariff classification ruling. The submitted illustrations depict the following items: Style# MG16B: This item is a drinking vessel that is made of stoneware ceramic material and has a handle on one side. It measures approximately 4" in height with an open top diameter that measures approximately 3¾” and a base diameter that measures approximately 2¼” The vessel has the word ‘Love” in a heart shape printed on one side of the external surface and three red hearts printed on one side of the internal surface, which is otherwise white in color. Style# MG16SB: This item is a drinking vessel that is made of stoneware ceramic material and has a handle on one side. It measures approximately 3½” in height with an open top diameter of 4¾” and a base diameter of approximately 2¼”. It has the words “Mom to be” in gold lettering with a small blue, green and pink bouquet of flowers printed on one side of the external surface. The internal surface, which is otherwise white in color, has the year “2018” in gold lettering printed on one side. Style# MG16CF: This item is a drinking vessel that is made of stoneware ceramic material and has a handle on one side. It measures approximately 3¾” in height with an open top diameter that measures approximately 4” and base diameter that measures approximately 2¾”. It has the outline of a face drawn with black lines with one open eye and one winking eye printed on one side of the external surface, which is otherwise white in color. The internal surface is pink in color. The applicable subheading for Style# MG16SB and MG16CF, if valued over $5.25 per dozen, 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: cups valued over $5.25 per dozen… The rate of duty will be 4.5 percent ad valorem. The applicable subheading for Style# MG16SB and MG16CF, if not valued over $5.25 per dozen and for Style# MG16B will be 6912.00.4810, 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 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