10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of handled ceramic cups from China
Issued February 23, 2022 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N324393 (February 23, 2022)
Tariff classification
HTS codes: 6912.00.4500
Headings: 6912
Product description
The merchandise under consideration is identified in your letter as SKU #32033201, ceramic stoneware stacking cups. From the information you provided, these are handled cups that are glazed and comprised of stoneware ceramic. The approximate dimensions of the cups measure 6.29 inches high by 5.12 inches wide, which includes its handle at its widest point. The volume capacity for each cup is 14 ounces. The items will be sold in a pack of two and can be stacked on top of each other. The first two-pack of cups are red and feature either the printed words “Mr. Claus” or “Mrs. Claus.” The second two-pack of cups are red and green and feature either the printed words “Naughty” or “Nice.” The cups will not be imported with or designed to be used with a saucer and are valued at over $5.25 per dozen.
CBP rationale
The applicable subheading for the SKU #32033201, ceramic stoneware stacking 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: Cups valued over $5.
Full text
N324393 February 23, 2022 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6912.00.4500 Ms. Sharon Tuck Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of handled ceramic cups from China Dear Ms. Tuck: In your letter dated February 17, 2020, you requested a tariff classification ruling. Photographs were submitted along with your request. The merchandise under consideration is identified in your letter as SKU #32033201, ceramic stoneware stacking cups. From the information you provided, these are handled cups that are glazed and comprised of stoneware ceramic. The approximate dimensions of the cups measure 6.29 inches high by 5.12 inches wide, which includes its handle at its widest point. The volume capacity for each cup is 14 ounces. The items will be sold in a pack of two and can be stacked on top of each other. The first two-pack of cups are red and feature either the printed words “Mr. Claus” or “Mrs. Claus.” The second two-pack of cups are red and green and feature either the printed words “Naughty” or “Nice.” The cups will not be imported with or designed to be used with a saucer and are valued at over $5.25 per dozen. The applicable subheading for the SKU #32033201, ceramic stoneware stacking 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: Cups valued over $5.25 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 Dana L. Giammanco at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a cowboy boot cup from China
The tariff classification of two ceramic cups from China
The tariff classification of a ceramic mug and handled ceramic cups from China
The tariff classification of ceramic cups and a ceramic coaster set from China
The tariff classification of a ceramic cup and a plastic tumbler from China
The tariff classification of a ceramic cup and spoon from China
The tariff classification of soup bowls with lids from China
The tariff classification of a ceramic platter from China
The tariff classification of a ceramic stoneware cup from China
The tariff classification of a ceramic stoneware cup from China
Follow N324393
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.