The tariff classification of two ceramic cups from China

N360981May 19, 2026CLA-2-69:OT:RR:NC:N4:422
CATEGORY: Classification
TARIFF NO.: 6912.00.4500
Ms. Yolanda LauEagle Resources Trading LTD.15/F., Yinlong Building, No. 258 Dongdu RoadXiamen 361013ChinaRE: The tariff classification of two ceramic cups from ChinaDear Ms. Lau:In your letter dated
April 24, 2026
, you requested a tariff classification ruling. A photograph and productdescriptions were submitted for our review.The items at issue are two ceramic cups, Style#382-A2406. Both cups are made of dolomite ceramic, andeach measures approximately 3.94 inches high, with an open-top diameter of approximately 4.25 inches anda base of approximately 2.75 inches in diameter. You have indicated that the cups are each valued at $10.08per dozen and are safe for drinking contact.The first ceramic cup features a light blue body with a wavy top rim and a green handle on its side. It isprinted with the words “RELAX, you're HOME” in white lettering, accented by small white floral designs oneach side.The second ceramic cup features a soft pink body with a wavy top rim and a green handle on its side. It isprinted with the words “This is our HAPPY place” in white lettering, accented by small white floral designs.In your request, you suggested classification of the two dolomite ceramic cups under subheading6912.00.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramictableware, 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.” We agree.
The applicable subheading for the two dolomite ceramic cups, Style#382-A2406, will be subheading,6912.00.4500, HTSUS, which provides for “Ceramic tableware, kitchenware, other household articles andtoilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Cups valuedover $5.25 per dozen.” The general rate of duty will be 4.5 percent ad valorem.The duties cited above are current as of this ruling’s issuance. 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 providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS.Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Dana L. Giammanco at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division