CLA-2-69:OT:RR:NC:N4:422
Ms. Eliza Concannon
Laufer Group International
1301 W. 22nd Street, Suite 212
Oak Brook, IL 60523
RE: The tariff classification of a ceramic mug and handled ceramic cups from China
Dear Ms. Concannon:
In your letter dated January 6, 2026, on behalf of your client, Zak Designs Inc., you requested a tariff
classification ruling. A photograph and product information was submitted along with your request.
The items are five ceramic drinking vessels referred to as Haven, model #24333, Curve, model #19053,
Emerson, model #22069, Sunrise, model #22146, and the Sculpted Handle, model #25181. You have
indicated that the articles will be used as drinking vessels to contain hot and cold liquids.
The Haven, model #24333 is a handled ceramic stoneware mug. It measures approximately 1.95 inches in
height with an open top diameter of approximately 2.25 inches, having a base diameter of approximately 2.25
inches. The volume capacity is 3 ounces.
The Curve, model #19053 is a handled ceramic stoneware cup. It measures approximately 4.13 inches in
height with an open top diameter of approximately 3.63 inches, tapering to a base diameter of approximately
2.25 inches. You have indicated that the value of each item per dozen is $10.93. The volume capacity is 15
ounces.
The Emerson, model #22069 is a handled ceramic stoneware cup. It measures approximately 3.94 inches in
height with an open top diameter of approximately 3.88 inches, tapering to a base diameter of approximately
3.19 inches. You have indicated that the value of each item per dozen is $11.35. The volume capacity is 15
ounces.
The Sunrise, model #22146 is a handled ceramic stoneware cup. It measures approximately 3.48 inches in
height with an open top diameter of approximately 3.31 inches, tapering to a base diameter of approximately
3.88 inches. You have indicated that the value of each item per dozen is $13.20. The volume capacity is 15
ounces.
The Sculpted Handle, model #25181 is a handled ceramic stoneware cup. It measures approximately 4.44
inches in height with an open top diameter of approximately 4.00 inches, tapering to a base diameter of
approximately 2.94 inches. You have indicated that the value of each item per dozen is $16.56. The volume
capacity is 13 ounces.
Although you refer to these items as mugs, the only article that is a mug is The Haven mug, model #24333.
The Curve, model #19053, Emerson, model #22069, Sunrise, model #22146, and the Sculpted Handle, model
#25181 are not mugs. 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
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 Haven mug, model #24333, will be subheading, 6912.00.4400,
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: Mugs and other steins.” The general rate of duty will be 10 percent ad
valorem.
The applicable subheading for the Curve, model #19053, Emerson, model #22069, Sunrise, model #22146,
and the Sculpted Handle, model #2518 will be subheading, 6912.00.4500, 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 general rate of
duty will be 4.5 percent ad valorem.
The duties cited above are current as of this ruling’s issuance. 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division