CLA-2 OT:RR:CTF:TCM H195957 EGJ
RE: Revocation of NY N153980 and NY N172535; Classification of Ceramic Travel Coffee Cups
Brian G. Pearce
Barthco International
Division of OHL
2200 Broening Hwy, Suite 200
Baltimore, MD 21224
Dear Mr. Pearce:
This is in reference to New York Ruling Letter (NY) N153980, dated April 7, 2011, issued to you for your client, CVS Pharmacy, concerning the tariff classification of a ceramic travel coffee cup under the Harmonized Tariff Schedule of the United States (HTSUS). In that ruling, U.S. Customs and Border Protection (CBP) classified the subject article in subheading 6912.00.48, HTSUS, which provides for other tableware and kitchenware. We have reviewed NY N153980 and find it to be in error. For the reasons set forth below, we hereby revoke NY N153980 and one other ruling with substantially similar merchandise: NY N172535, dated July 19, 2011, which was issued to Life is Good Wholesale, Inc.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by section 623 of Title VI, notice of the proposed revocation was published on September 4, 2013, in the Customs Bulletin, Volume 47, No. 37. CBP received no comments in response to this notice.
FACTS:
The ceramic travel coffee cup was described in NY N153980 as designed to contain up to 14 ounces of liquid. It also features a double-walled construction in order to insulate the beverage. The cup measures approximately 6 inches high by 3.75 inches in diameter at its lip, tapering to a base 2.25 inches in diameter. This cup resembles a traditional paper coffee cup in design, and does not have a handle. It is also fitted with a removable, reusable silicone lid.
ISSUE:
Is the subject merchandise classified in subheading 6912.00.48, HTSUS, which provides for, in pertinent part, “Ceramic tableware, kitchenware … other than of porcelain or china: tableware and kitchenware: other: other: other: other…”, or in subheading 6912.00.41, HTSUS, which provides for, in pertinent part, “Ceramic tableware, kitchenware … other than of porcelain or china: tableware and kitchenware: other: other: other: … tumblers…”
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
GRI 6 provides as follows:
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires.
The HTSUS provisions under consideration in this case are as follows:
6912 Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china:
6912.00 Tableware and kitchenware:
Other…
Other …
Other …
6912.00.41 Steins with permanently attached pewter lids, candy boxes, decanters, punch bowls, pretzel dishes, tidbit dishes, tiered servers, bonbon dishes, egg cups, spoons and spoon rests, oil and vinegar sets, tumblers and salt and pepper shaker sets …
* * *
6912.00.48 Other . . .
* * *
Additional U.S. Note 7 to Chapter 69 provides as follows:
For the purposes of headings 6911, 6912 and 6913, those provisions which classify merchandise according to the value of each "article," an article is a single tariff entity which may consist of more than one piece. For example, a vegetable dish and its cover, or a beverage pot and its lid, imported in the same shipment, constitute an article.
* * *
As only the subheadings are in dispute, we turn first to GRI 6. Subheading 6912.00.41, HTSUS, provides, inter alia, for tumblers. The Oxford English Dictionary defines a “tumbler” as “a tapering cylindrical or barrel-shaped, glass cup without a handle or foot, having a heavy flat bottom.” Id. (Oxford University Press 2012) available at www.oed.com. Based upon this definition, the ceramic travel coffee cup is a tumbler because the cup has a tapering cylindrical shape. Therefore, the ceramic travel coffee cup is properly classified under subheading 6912.00.41, HTSUS, which provides for ceramic tumblers.
Additional U.S. Note (7) to Chapter 69 states that, for the purpose of heading 6912, HTSUS, “an article is a single tariff entity which may consist of more than one piece. For example, a vegetable dish and its cover, or a beverage pot and its lid, imported in the same shipment, constitute an article.” Thus, the silicone lid forms part of the article classified under subheading 6912.00.41, HTSUS, and is not classified separately.
This classification analysis is in accord with Headquarters Ruling Letter (HQ) H111922, classifying similar merchandise of porcelain in subheading 6911.10.41, HTSUS, as porcelain tumblers. The analysis remains the same for ceramic tumblers as set forth above.
HOLDING:
By application of GRI 6, the subject ceramic travel coffee cups are classified in subheading 6912.00.41, HTSUS, which provides for, in pertinent part: “Ceramic tableware, kitchenware … other than of porcelain or china: tableware and kitchenware: other: other: other: … tumblers…” The 2014 column one, general rate of duty is 3.9 percent ad valorem.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.
EFFECT ON OTHER RULINGS:
NY N153980, dated April 7, 2011, and NY N172535, dated July 19, 2011, are hereby revoked.
In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division