CLA-2-69:OT:RR:NC:N4:422
Ms. Elizabeth McGuffin
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37214
RE: The tariff classification of a ceramic stoneware cup from China
Dear Ms. McGuffin:
In your letter dated July 11, 2022, you requested a tariff classification ruling. A photograph of the item was submitted along with your request.
The merchandise under consideration is identified in your letter as SKU #34329201, a ceramic stoneware mug. With the information you provided, this is a handled cup that is glazed and comprised of stoneware ceramic. The cup measures approximately 4.09 inches high with an open top diameter of approximately 3.42 inches and a base of approximately 3.07 inches in diameter.
The cup has a white exterior surface and features a brown handle on one side. The interior of the cup is brown and is printed with the words of “Wild and Free.” You have indicated that the cups will not be imported with or designed to be used with a saucer and are valued at over $5.25 per dozen.
In your ruling request, you refer to this item as a mug. 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. It is usually heavier than a cup, with a heavier handle, with a 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 cup’s dimensions, it does not meet the definition of a mug.
The applicable subheading for the SKU #34329201, ceramic stoneware cup 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: 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