CLA-2-69:RR:NC:1:126 K83991
Ms. Michelle Dias
Princess House, Inc.
470 Myles Standish Blvd.
Myles Standish Industrial Park
Taunton, MA 02780
RE: The tariff classification of a ceramic soup mug from China.
Dear Ms. Dias:
In your letter dated March 1, 2004, you requested a tariff classification ruling.
The subject merchandise, based on the submitted information, is a ceramic (stoneware) soup mug, item number 1326, that is stated to measure 4 inches in height by 4 ¾ inches in diameter. The soup mug is also stated to be valued at $1.60 each (the purchase price paid to the seller by the importer).
The applicable subheading for the ceramic (stoneware) soup mug will be 6912.00.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic tableware, kitchenware…other than of porcelain or china…other…soups, oatmeals and cereals valued over $6 per dozen…. The rate of duty will be 4.5 percent ad valorem.
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 Jacob Bunin at 646-733-3027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division