CBP Ruling N308672 — The tariff classification of a handled ceramic cup from China.

Tariff classification

Headings: 6912

Product description

The submitted sample is identified as CVS item 391376, Ceramic Mug, which consists of a handled ceramic cup made in the shape of the face of a licensed character. The cup is made of dolomite ceramic and is oval shaped with a handle on one side. The approximate dimensions are 3.50” by 3.0” across the open top and 3.25” by 2.75” across the bottom and 4.6” in height. The approximate value of each cup is $4.06 per piece and is not part of a specified set. Although you refer to this item as a mug, the tariff term “mug” is defined as a straight-sided or barrel-shaped vessel measuring about the same across the top as the bottom. It is usually heavier than a cup, with a heavier handle, with 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 its dimensions, this handled cup does not meet the definition of a mug.

CBP rationale

The applicable subheading for the ceramic cup, CVS item 391376 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.

Full text

N308672 January 7, 2020 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6912.00.4500 Mr. Joseph J. Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a handled ceramic cup from China. Dear Mr. Kenny: In your letter dated January 2, 2020, on behalf of your client, CVS Pharmacy, Inc., you requested a tariff classification ruling. The submitted sample is identified as CVS item 391376, Ceramic Mug, which consists of a handled ceramic cup made in the shape of the face of a licensed character. The cup is made of dolomite ceramic and is oval shaped with a handle on one side. The approximate dimensions are 3.50” by 3.0” across the open top and 3.25” by 2.75” across the bottom and 4.6” in height. The approximate value of each cup is $4.06 per piece and is not part of a specified set. Although you refer to this item as a mug, the tariff term “mug” is defined as a straight-sided or barrel-shaped vessel measuring about the same across the top as the bottom. It is usually heavier than a cup, with a heavier handle, with 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 its dimensions, this handled cup does not meet the definition of a mug. The applicable subheading for the ceramic cup, CVS item 391376 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

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