The tariff classification of handled cups from China.

N304189 May 14, 2019 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6912.00.4500 Ms. Elizabeth McGuffin Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of handled cups from China. Dear Ms. McGuffin: In your letter dated May 2, 2019, you requested a tariff classification ruling. You submitted photos and detailed descriptions of two, handled cups made of stoneware ceramic. Neither of these items are imported with a saucer or are designed to be used with a saucer. They are further identified as follows: ITM1903-000055 is an assortment of two styles of handled cups with a white exterior surface featuring the phrase “When I needed a hand I found your paw” or “I was normal three cats ago.” The cups measure approximately 3.2” in diameter across the open top, 2.48” across the bottom and 6.10” in height. Both styles include an optional plastic snap on lid with an open sipping aperture. You state that the value is approximately 91 cents each. ITM1901-000956 is a handled cup, which you refer to as a mug, with a white exterior surface featuring the phrase “Happiest Howl-idays” and a graphic of a dog decorated with Christmas balls and garland, the interior surface is red in color. The cup measures approximately 3.93” in diameter across the open top, 2.16” across the bottom and 4.33” in height. You state that the value is approximately 91 cents each. You suggest that the correct classification for these items could be 6912.00.4400 as mugs or other steins, however this office does not agree. Please note that the tariff term “mug” is defined as a straight-sided or barrel-shaped vessel measuring about the same across the top as the bottom, usually heavier than a cup, with a heavier handle, having a flat bottom and not used with a saucer (Ross Products, Inc. v. United States, 40 Cust. Ct. 158, C.D. 1976 (April 3, 1958)). Based on their dimensions, neither of these handled cups meet the definition of a mug. Alternatively you suggest that these items could be correctly classified under 6912.00.4500 as cups valued over $5.25 per dozen and we agree. The applicable subheading for ITM1903-000055 and ITM1901-000956 will be 6912.00.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware…other than of porcelain or china: Other: other: other: Cups valued over $5.25 per dozen.” The general 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