The tariff classification of a cowboy boot cup from China

N361199May 27, 2026CLA-2-69:OT:RR:NC:CEE008:N4:422
CATEGORY: Classification
TARIFF NO.: 6912.00.4500
Ms. Ann LawrenceDollar General Corp100 Mission RidgeGoodlettsville, TN 37072RE: The tariff classification of a cowboy boot cup from ChinaDear Ms. Lawrence:In your letter dated
May 4, 2026
, you requested a tariff classification ruling. Photographs of the item andproduct descriptions were submitted with your request.The item under consideration is referred to as a ceramic cowboy boot mug, SKU # 44950901. It is made of100% dolomite ceramic. The cup is shaped like a cowboy boot with a handle. The article comes with twodifferent color styles. The first one features a light pink color with white star patterns, red accents, a braidedhandle, and a dark brown heel and sole. The second one features burgundy and white colors, two red wingson each side of the boot, a braided handle, and a dark brown heel and sole. Each measures approximately6.25 inches in height with an open top diameter of approximately 3.15 inches, tapering to a base diameter ofapproximately 5.90 inches. In your correspondence, you have indicated that the value of each cup per dozenis $13.90. The volume capacity is 20 ounces.You propose classification of the dolomite ceramic cowboy boot mug in subheading 6912.00.4400,Harmonized Tariff Schedule of the United States, (HTSUS). We disagree. Although you refer to th itemredisas mug,he tariff term “mug” is defined as a straight-sided or barrel-shapeda this cup is not a mug or stein. Tvessel measuringabout the same across the top as the bottom. It is usually heavier than a cup, with a heavier handle, with aflat 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. Therefore, classification in subheading 6912.00.4400, HTSUS, is precluded.The applicable subheading for the cowboy boot cup, SKU # 44950901, will be subheading, 6912.00.4500,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 $5.25per 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