CLA-2-69:OT:RR:NC:N4:422
Ms. Elizabeth McGriffin
Dollar General Corporation
100 Mission Ridge
Goodlettsville, Tennessee 37072
RE: The tariff classification of a ceramic earthenware handled cup from China
Dear Ms. McGriffin:
In your letter dated May 6, 2020, you requested a tariff classification ruling.
The merchandise under consideration is SKU# 24290901, referred to as a “coarse grain mug.” A sample was submitted with your ruling request and was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed.
SKU# 24290901 is a drinking vessel and has a handle on one side. It measures approximately 8.95 centimeters in height with an open top diameter of approximately 9.70 centimeters, tapering to a base diameter of approximately 9.00 centimeters. The internal surface of the cup is glazed in white. The cup’s external surface is glazed in black with red trim on the rim. Printed on the outside of the cup is a set of white teeth with two fangs, and the words “Coffee is FANGTASTIC.”
You state that the cup is made of coarse grain stoneware, and have proposed classification of the handled cup in subheading 6912.00.1000, Harmonized Tariff Schedule of the United States (HTSUS), as tableware and kitchenware of coarse-grained earthenware or stoneware, or as fine-grained earthenware having a reddish-colored body and a lustrous glaze that must be mottled, streaked, or solidly colored brown to black with metallic oxide or salt.
However, laboratory analysis has determined that the cup is made of earthenware, not stoneware. And although the earthenware is fine-grained and has a reddish-colored body, the cup is not solidly colored brown to black; the rim is colored red, and the inside of the cup is colored white.
Classification in subheading 6912.00.1000 is therefore precluded.
Alternatively, you have also proposed classification of the the handled cup in subheading 6912.00.4400, HTSUS, as mugs and other steins.. However, 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 heavier 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 the dimensions, the handled cup does not meet the definition of a mug. Classification in subheading 6912.00.4400 is therefore precluded. The applicable subheading for the handled cup, SKU# 24290901 will be 6912.00.4810, HTSUS, which provides for “Ceramic tableware, kitchenware, other household articles and toilet articles, 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 the World Wide Web at https://hts.usitc.gov/current.
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 Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division