N295616 N2 Ruling Active

The tariff classification of a ceramic earthenware drinking vessel from China.

Issued April 17, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6912.00.4810

Headings: 6912

Product description

You have submitted a photograph and detailed description of CVS item number 305894, identified as a “Ceramic Owl Mug.” The item is made of earthenware ceramic material decorated in shades of rust, brown and tan. It measures approximately 4.3” in height, 3.5” in diameter across the open top and 3” in diameter across the base. It is shaped like a stylized owl with a rounded owl body, a face and a feather design on all sides and a handle on one side. It does not have straight sides or a barrel shape. You have proposed that this item would be classified in subheading 6912.00.4810 and we agree.

CBP rationale

The applicable subheading for CVS Item# 305894 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.

Full text

N295616 April 17, 2018 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Mr. Joseph Kenny Geodis USA Inc. One CVS Drive Woonsocket RH 02895 RE: The tariff classification of a ceramic earthenware drinking vessel from China. Dear Mr. Kenny: In your letter dated March 29, 2018, you requested a tariff classification ruling. You have submitted a photograph and detailed description of CVS item number 305894, identified as a “Ceramic Owl Mug.” The item is made of earthenware ceramic material decorated in shades of rust, brown and tan. It measures approximately 4.3” in height, 3.5” in diameter across the open top and 3” in diameter across the base. It is shaped like a stylized owl with a rounded owl body, a face and a feather design on all sides and a handle on one side. It does not have straight sides or a barrel shape. You have proposed that this item would be classified in subheading 6912.00.4810 and we agree. The applicable subheading for CVS Item# 305894 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 the 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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