CLA-2-69:S:N:N3:227 890028
Ms. Susan R. McCabe
The Hipage Company, Inc.
Customs Brokers
The Hipage Building
227 E. Plume Street
Norfolk, VA 23510
RE: The tariff classification of a ceramic mug from Korea.
Dear Ms. McCabe:
In your letter dated August 30, 1993, on behalf of your
client, Baily Marketing Group, Inc., you requested a tariff
classification ruling.
The sample submitted is an earthenware mug (item number 14930019),
possessing a looped handle, which measures approximately 3.5 inches high by
3.25 inches along its top diameter.
Although you state that this mug will be used as restaurant ware, it has
been determined that the subject merchandise is of the same class or kind of
mugs that will be primarily used in the household.
The applicable subheading for this ceramic mug will be 6912.00.4400,
Harmonized Tariff Schedule of the United States (HTS), which provides for
ceramic tableware...other than of porcelain or china...mugs and other steins.
The rate of duty will be 13.5 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport