CLA-2-69:OT:RR:NC:N4:422
Ms. Cheryl Powell
Pavilion U.S.A.
8210 Buffalo Road
Bergen, NY 14416
RE: The tariff classification of stoneware ceramic drinking vessels from China
Dear Ms. Powell:
In your letter dated November 2, 2015, you requested a tariff classification ruling.
The three submitted samples are identified as Item MMC-66118, Item BAWC-74037 and Item MLC-14003. These three items are drinking vessels with a handle on one side and are made of stoneware ceramic material.
Item MMC-66118 measures approximately 5” in height by 3¾” in diameter across the top open mouth by 2” in diameter across the base and is decorated with a printed flower design along with the printed words “Nail Technicians add polish to your life and beauty to your world.” Item BAWC-74037 measures approximately 5” in height by 4” in diameter across the top open mouth by 2½” in diameter across the base and is decorated with a printed flower design. Item MLC-14003 measures approximately 5½” in height by 3½” in diameter across the top open mouth by 2¼” in diameter across the base. The words “hockey mom” are printed in white lettering on the external surface of this last item and the external surface is purple in color. The words “mom love” are printed in purple lettering on the internal surface of this last item and the internal surface is white in color.
You have suggested that these items are correctly classified in subheading 6912.00.4500. However, we do not agree that these items are correctly classified in the subheading that you have suggested. You have claimed that the three items are similar to specific items that were among those that were the subject of G.G. Marck & Associates, Inc. v. United States, Slip-Op. 15-62 (Ct. Int’l Trade, June 17, 2015). However, the items that you referenced were determined in that decision to be correctly classified in subheading 6912.00.4810, not subheading 6912.00.4500. Furthermore, although you have referenced the items that are the subject of this ruling request as cups, which are classified in subheading 6912.00.4500 if of a certain value, cups have been determined to be items that are designed to be used with a saucer, whether or not imported with a saucer and are generally vessels of which the measurement across the top is greater than the measurement of the height. See Ross Products, Inc. v. United States, 40 Cust. Ct. 158, C.D. 1976 (April 3, 1958). None of these features are evident with the three items that are the subject of this ruling request.
The applicable subheading for Item MMC-66118, Item BAWC-74037 and Item MLC-14003 will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ceramic tableware…other than of porcelain or china: tableware and kitchenware: other: other: other: other…suitable for food or drink contact. The rate of duty will be 9.8 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Gary Kalus at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division