The tariff classification of ceramic drinking vessels from China.

N296497 May 10, 2018 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Ms. Kate Chen Enchante Accessories, Inc. 16 East 34th Street, 16th Floor New York, NY 10016 RE: The tariff classification of ceramic drinking vessels from China. Dear Ms. Chen: In your letter dated April 26, 2018, you requested a tariff classification ruling. You submitted photographs and detailed descriptions of the following items: Style CM16TL is a drinking vessel made of stoneware ceramic material and has a handle on one side. It measures approximately 5.75” in height with an open top diameter that measures approximately 3.5” and a base diameter of approximately 2.625”. The external surface of the vessel has a gray ground with pale yellow floral design. The internal surface is brick red in color. Style CM18E is a drinking vessel made of stoneware ceramic material and has a handle on one side. It measures approximately 4.5“ in height with an open top diameter that measures approximately 3.25“ and a base diameter of approximately 2.5”. The widest part of the body measures approximately 4.25” in diameter. The external surface is off-white ground with an abstract blue glaze. The internal surface is blue in color. Style CM18FIG is a drinking vessel made of dolomite ceramic material and has a handle on one side. It measures approximately 4.25” in height with an open top diameter that measures approximately 3.125” and a base diameter of approximately 4.25”. The body of the vessel is designed with the face and body likeness of a seated sloth with the word “Soon-ish” printed across the chest of the sloth. The exterior surface is predominantly light brown with off-white and darker brown accents. The interior surface is off-white in color. You have suggested that these vessels could be correctly classified in subheading 6912.00.4500, as cups of a certain value. However, we do not agree that these items would be correctly classified in the subheading that you have suggested. Cups have been determined to be items that are designed to be used with a saucer, whether or not imported with a saucer and are generally vessels of which the measurement across the top is greater than the measurement of the height. None of these features are evident with the three items that are the subject of this ruling request. The applicable subheading for styles CM16TL, CM18E and CM18FIG 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 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