CBP Ruling N309138 — The tariff classification of handled ceramic cups from China

Tariff classification

Headings: 6912

Product description

A schematic diagram was submitted along with your request. The merchandise under consideration is identified in your letter as Item #3271, Holiday Coffee Mugs. From the information you provided, these are handled cups which are comprised of stoneware ceramic. The cups measure approximately 4.33 inches high with an open top diameter of approximately 3.7 inches, tapering to a base of approximately 2.125 inches in diameter. The exterior of the cup features a raised design. The cups will not be imported with or designed to be used with a saucer, and are valued over $5.25 per dozen. In your ruling request, you refer to these items as mugs. However, 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 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 the cup’s dimensions, it does not meet the definition of a mug.

CBP rationale

The applicable subheading for Item #3271, Holiday Coffee Cups will be 6912.00.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Cups valued over $5.

Full text

N309138 February 14, 2020 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6912.00.4500 Ms. Pamela Westgate Princess House, Inc. 470 Myles Standish Blvd Taunton, Massachusetts 02780 RE: The tariff classification of handled ceramic cups from China Dear Ms. Westgate: In your letter dated January 22, 2020, you requested a tariff classification ruling. A schematic diagram was submitted along with your request. The merchandise under consideration is identified in your letter as Item #3271, Holiday Coffee Mugs. From the information you provided, these are handled cups which are comprised of stoneware ceramic. The cups measure approximately 4.33 inches high with an open top diameter of approximately 3.7 inches, tapering to a base of approximately 2.125 inches in diameter. The exterior of the cup features a raised design. The cups will not be imported with or designed to be used with a saucer, and are valued over $5.25 per dozen. In your ruling request, you refer to these items as mugs. However, 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 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 the cup’s dimensions, it does not meet the definition of a mug. The applicable subheading for Item #3271, Holiday Coffee Cups will be 6912.00.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: 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 Nicole Sullivan at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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