CLA-2-85:S:N:N1:113 863055

Mr. Frank Asta
Ferrara International Inc.
45 John Street
New York, N.Y. 10038

RE: The tariff classification of an electrothermic coffee mug from Taiwan

Dear Mr. Asta:

In your letter dated May 2, 1991, on behalf of Ron Gordon Associates, you requested a tariff classification ruling. The sample you submitted is a coffee mug with an electrothermic heating element.

The applicable subheading for the electrothermic coffee mug will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrothermic appliances. The rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport