The tariff classification of ceramic drinking vessels from China.

N296924 June 5, 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 New York, NY 10016 RE: The tariff classification of ceramic drinking vessels from China. Dear Ms. Chen: In your letter dated May 10, 2018, you requested a tariff classification ruling. You submitted photographs and detailed descriptions of the following items: Style CM25BB is a drinking vessel made of stoneware ceramic and has a handle on one side. It measures approximately 4.75” in height with an open top diameter that measures approximately 4” and base diameter of approximately 3”. The external surface has an iridescent blue glaze. The internal surface has a dark glaze of indeterminable color. Style CM18FIG is a drinking vessel made of 100% dolomite ceramic and has a handle on one side. It measures approximately 3.75” in height with an open top diameter of approximately 3.375”. The base of the vessel is rectangular, measures approximately 4.375” by 3.75”, and has four feet made to resemble tires. The vessel is designed to depict a red convertible car with a colored light string along the top of the windshield. The external surface is mostly red and white. The internal surface is 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 two items that are the subject of this ruling request. The applicable subheading for style CM25BB 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