CLA-2-69:OT:RR:NC:N4:422
Ms. Sharon Tuck
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of handled ceramic cups from China
Dear Ms. Tuck:
In your letter dated February 17, 2020, you requested a tariff classification ruling. Photographs were submitted along with your request.
The merchandise under consideration is identified in your letter as SKU #32033201, ceramic stoneware stacking cups. From the information you provided, these are handled cups that are glazed and comprised of stoneware ceramic. The approximate dimensions of the cups measure 6.29 inches high by 5.12 inches wide, which includes its handle at its widest point. The volume capacity for each cup is 14 ounces.
The items will be sold in a pack of two and can be stacked on top of each other. The first two-pack of cups are red and feature either the printed words “Mr. Claus” or “Mrs. Claus.” The second two-pack of cups are red and green and feature either the printed words “Naughty” or “Nice.” The cups will not be imported with or designed to be used with a saucer and are valued at over $5.25 per dozen.
The applicable subheading for the SKU #32033201, ceramic stoneware stacking cups will be 6912.00.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Cups valued over $5.25 per dozen.” The 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 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