CBP Ruling N295591 — The tariff classification of porcelain ceramic espresso cups from China.

Tariff classification

Headings: 6911

Product description

You submitted photographs and a detailed description of four porcelain ceramic espresso cups and saucers identified as item number 90ml-88877-90ml. The cups have a handle on one side and measure approximately 2” in height, 2.6” in diameter across the open top and 1.5” in diameter at the base. The cups have a capacity of 3 oz. (90 ml) and a value of $7.20 per dozen. The saucers measure approximately 4.5” in diameter and .75” in height and have a value of $6.84 per dozen. The insides of all four cups are white while the outside of the cups and saucers are each presented in a vibrant hue of red, blue, yellow and green.

CBP rationale

The applicable subheading for the porcelain cups in item number 90ml-88877-90ml will be 6911.10.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Tableware, kitchenware, other household articles and toilet articles, of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other, Suitable for food or drink contact. The applicable subheading for the porcelain saucers in item number 90ml-88877-90ml will be 6911.10.5200, HTSUS, which provides for "Tableware, kitchenware, other household articles and toilet articles, of porcelain or china: Tableware and kitchenware: Other: Other: Other… saucers valued over $5.

Full text

N295591 April 12, 2018 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6911.10.8010; 6911.10.5200 Mr. James Kruse JJK Holdings, Inc. 2830 Pine Road Mound, MN 55364 RE: The tariff classification of porcelain ceramic espresso cups from China. Dear Mr. Kruse: In your letter dated March 28, 2018, you requested a tariff classification ruling. You submitted photographs and a detailed description of four porcelain ceramic espresso cups and saucers identified as item number 90ml-88877-90ml. The cups have a handle on one side and measure approximately 2” in height, 2.6” in diameter across the open top and 1.5” in diameter at the base. The cups have a capacity of 3 oz. (90 ml) and a value of $7.20 per dozen. The saucers measure approximately 4.5” in diameter and .75” in height and have a value of $6.84 per dozen. The insides of all four cups are white while the outside of the cups and saucers are each presented in a vibrant hue of red, blue, yellow and green. The applicable subheading for the porcelain cups in item number 90ml-88877-90ml will be 6911.10.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Tableware, kitchenware, other household articles and toilet articles, of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other, Suitable for food or drink contact." The rate of duty will be 20.8% ad valorem. The applicable subheading for the porcelain saucers in item number 90ml-88877-90ml will be 6911.10.5200, HTSUS, which provides for "Tableware, kitchenware, other household articles and toilet articles, of porcelain or china: Tableware and kitchenware: Other: Other: Other… saucers valued over $5.25 but not over $18.75 per dozen." The rate of duty will be 8% 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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