CLA-2-69:OT:RR:NC:N4:428
Ms. Kathy Trotta
Conair Corporation
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of a stoneware handled cup, square plates and a square bowl from China.
Dear Ms. Trotta:
In your letter dated July 20, 2012, you requested a tariff classification ruling.
The merchandise under consideration is described as model number CDST1-DP 10 ½” Square Dinner Plate, CDST1-SP 8 ½” Square Luncheon Plate, CDST1-BW 5 ½” Square Soup/Cereal Bowl, and CDST1-MG 12oz Square Coffee Mug. From the information you provided, all of these items are made of stoneware ceramic. Samples were submitted with your ruling request and will be returned to you.
The Square Dinner Plate is a green and black two-tone plate which measures approximately 10.75 inches square by 1 inch high. The Square Luncheon Plate is a red and black two-tone plate which measures approximately 7.6 inches long by 7.75 inches wide by 1 inch high. The Square Soup/Cereal Bowl is a footed two-tone cream and black bowl which measures approximately 5.75 inches long by 5.7 inches wide by 3.25 inches high. The Square Coffee Mug is a handled cup which measures approximately 4.25 inches high by 3.5 inches in diameter at its top lip, tapering to a base approximately 2.5 inches in diameter. You state that its value is between 52 and 59 cents.
Please note that the tariff term “mug” is defined as a straight-sided or barrel-shaped vessel measuring about the same across the top as the bottom, usually heaver than a cup, with a heavier handle, having a flat 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.
The applicable subheading for the CDST1-DP 10 ½” Square Dinner Plate, CDST1-SP 8 ½” Square Luncheon Plate, and CDST1-BW 5 ½” Square Soup/Cereal Bowl will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware…other than of porcelain or china: Other: Other: Other: Other: Suitable for food or drink contact.” The general rate of duty will be 9.8 percent ad valorem.
The applicable subheading for the CDST1-MG 12oz Square Coffee Mug will be 6912.00.4500, HTSUS, which provides for “Ceramic tableware…other than of porcelain or china: Other: other: other: Cups valued over $5.25 per dozen.” The general rate of duty will be 4.5 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/.
Ceramic table/kitchenware may be subject to certain requirements under the regulations administered by the Food and Drug Administration (FDA). If you have any questions regarding these requirements, you may contact the FDA at: Food and Drug Administration, Division of Import Operations and Policy, 5600 Fishers Lane, Rockville, Maryland 20857, Telephone: 1-888-463-6332.
Certain ceramic table and kitchen articles may be subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the FDA. Information on the Bioterrorism Act can be obtained by calling the FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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 Nicole Sullivan at (646) 733-3028.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division