CLA-2-69:OT:RR:NC:N4:422
Ms. Marilyn Santos
Supreme International
3000 NW 107th Avenue
Miami, FL 33172
RE: The tariff classification of a ceramic-handled cup, a ballpoint pen, and a miniature plastic ball from
China
Dear Ms. Santos:
In your letter dated March 25, 2025, you requested a tariff classification ruling. A sample packaged together
and ready for retail sale was reviewed. This office will retain the sample.
This item is referred to as a Golf mug set, Style AVASG022. It consists of three items: a ceramic-handled
cup, a ballpoint pen, and a miniature plastic ball.
The first item is a porcelain white-handled ceramic cup. The cup measures approximately 4 ¾ inches long by
3 ¼ inches wide by 3 ¾ inches high. The article contains a small arch opening at the bottom of the front and
back of the cup. The cup’s handle features an image of a person swinging a golf club, with the printed words
“PGA TOUR” printed on it. You have indicated that the cup is suitable for drink contact.
The second item is a ballpoint pen shaped like a golf club.
The third item is a round white miniature plastic ball resembling a golf ball.
The packaging reveals that the user can chip or putt the miniature golf ball using the golf club pen into the
porcelain cup or through the arch opening of the cup. However, the cup cannot rest on its handle without
tipping over on its side. Therefore, the user can only putt the ball through the cup opening in its upright
position.
You propose classification of the item as a set in subheading 6912.00.4400, Harmonized Tariff Schedule of
the United States (HTSUS), which provides for mugs and other steins other than of porcelain or china. We
disagree.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance
with the General Rules of Interpretation (GRIs). The Explanatory Notes, which constitute the official
interpretation of the HTSUS at the international level, state in Note (X) to GRI Rule 3 (b) that the term
“goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are,
prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need
or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without
repacking.
In this instance, the porcelain ceramic cup, the ballpoint pen, and the miniature plastic ball in the Golf mug
set, style AVASG022, may be entered packaged together but would not be classified as a set, as the set does
not consist of articles put up together to meet a particular need or carry out a specific activity. Since the Golf
mug set does not contain products put up together to meet a particular need or carry out a specific activity, it
cannot be classified as a set for tariff purposes. Accordingly, the porcelain ceramic cup, the ballpoint pen, and
the miniature plastic ball that comprise the Golf mug set will be separately classified under GRI 1 in their
respective headings.
Second, the ceramic cup is made of porcelain. Porcelain drinking cups are classified in heading 6911,
HTSUS, and not in heading 6912, HTSUS. Although you refer to the porcelain ceramic-handled cup as a
mug, 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, has a flat bottom, and is
not used with a saucer (Ross Products, Inc. v. United States, 40 Cust. Ct. 158, C.D. 1976 (April 3, 1958)).
Based on its design, the handled cup does not meet the definition of a mug. Therefore, classification in
subheading 6912.00.4400, HTSUS, is precluded.
The applicable subheading for the porcelain ceramic-handled cup will be 6911.10.8010, HTSUS, which
provides for “Tableware, kitchenware, other household articles and toilet articles, of porcelain or china:
Tableware and kitchenware: Other: Other: Other: Other. Suitable for food or drink contact.” The general rate
of duty will be 20.8 percent ad valorem.
The applicable subheading for the golf club metal pen will be 9608.10.0000, HTSUS, which provides for ball
point pens. The rate of duty will be 0.8 cents each plus 5.4 percent ad valorem.
The applicable subheading for the miniature plastic golf ball will be 3926.40.0090, HTSUS, which provides
for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other
ornamental articles: Other.” The general rate of duty is 5.3 percent ad valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e., 9903.01.24, in addition
to subheadings 6911.10.8010, 9608.10.0000, and 3926.40.0090, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e., 9903.01.63, in addition to
subheadings 6911.10.8010, 9608.10.0000, and 3926.40.0090, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheadings 6911.10.8010 and 9608.10.0000, HTSUS, unless specifically excluded, are subject to an
additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99
subheading, 9903.88.15, in addition to subheadings 6911.10.8010 and 9608.10.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status
of goods covered by the Note cited above and the applicable Chapter 99 subheading.
For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of
1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division