CLA-2-69:S:N:N3:227 805056

Ms. Tracey Baily
Kurz-Allen, Inc.
313 Chestnut Street
Philadelphia, PA 19106-2773

RE: The tariff classification of ceramic coffee mugs from China.

Dear Ms. Baily:

In your letter dated November 30, 1994, on behalf of your client, Ceramic Development Corporation, you requested a tariff classification ruling. The samples submitted consist of two stoneware coffee mugs, noting that each measures approximately 3.75 inches high with a top diameter of 4 inches and possesses a loop handle.

The applicable subheading for these ceramic mugs will be 6912.00.4400, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic mugs, other than of porcelain or china. 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