CBP Ruling N298421 — The tariff classification of ceramic dinnerware from China.

Tariff classification

Headings: 6912

Product description

You submitted photographs and a detailed description of 16 pieces of stoneware dinnerware packaged together for retail sale in the “Mare Mont” print pattern, item number 1254679, which consists of the following articles: Four dinner plates, with a diameter of 27.2 cm, valued at $34.80 per dozen. Four salad plates, with a diameter of 22 cm, valued at $29.52 per dozen. Four cereal bowls, valued at $21.72 per dozen. Four mugs (13 oz.), valued at $20.52 per dozen. You refer to these handled cups as mugs; however, the tariff term "mug" has been defined as a straight-sided or barrel-shaped vessel measuring about the same across the top as across the bottom. See Ross Products, Inc. v. U.S., 40 Cust. Ct. 158, C.D. 1976 (April 3, 1958). Although measurements have not been provided, the photograph of the items clearly depicts a handled cup that tapers from the top opening to a smaller bottom diameter. You have suggested that the correct classification for these items is 6912.00.4500 and we agree.

CBP rationale

The applicable subheading for the “Mont Mare” dinnerware, item number 1254679, will be 6912.00.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other ceramic tableware.

Full text

N298421 July 18, 2018 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6912.00.4500 Ms. Maya Kessler Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of ceramic dinnerware from China. Dear Ms. Kessler: In your letter dated June 27, 2018, you requested a tariff classification ruling. You submitted photographs and a detailed description of 16 pieces of stoneware dinnerware packaged together for retail sale in the “Mare Mont” print pattern, item number 1254679, which consists of the following articles: Four dinner plates, with a diameter of 27.2 cm, valued at $34.80 per dozen. Four salad plates, with a diameter of 22 cm, valued at $29.52 per dozen. Four cereal bowls, valued at $21.72 per dozen. Four mugs (13 oz.), valued at $20.52 per dozen. You refer to these handled cups as mugs; however, the tariff term "mug" has been defined as a straight-sided or barrel-shaped vessel measuring about the same across the top as across the bottom. See Ross Products, Inc. v. U.S., 40 Cust. Ct. 158, C.D. 1976 (April 3, 1958). Although measurements have not been provided, the photograph of the items clearly depicts a handled cup that tapers from the top opening to a smaller bottom diameter. You have suggested that the correct classification for these items is 6912.00.4500 and we agree. The applicable subheading for the “Mont Mare” dinnerware, item number 1254679, will be 6912.00.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other ceramic tableware...other than of porcelain or china...cereals valued over $6 per dozen; plates not over 22.9 cm in maximum diameter and valued over $6 per dozen; and plates over 22.9 but not over 27.9 cm in maximum diameter and valued over $8.50 per dozen.” The rate of duty will be 4.5 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

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