CLA-2-69:RR:NC:2:227 I88252
Mr. Marty Bloch
Dell Will Customs Brokers (U.S.A.), Inc.
26395 Northline Commerce Drive
Taylor, MI 48180
RE: The tariff classification of ceramic mugs from China.
Dear Mr. Bloch:
In your letter dated October 31, 2002, on behalf of Marck & Associates, Inc., you requested a tariff classification ruling.
The submitted samples are ceramic mugs, item number 3421WLS (porcelain) and item numbers 7168-02 and 7168W (not of porcelain), that measure approximately 3 ¾ inches in height by 3 inches in diameter and feature a looped handle.
The applicable subheading for the ceramic mug of porcelain, item number 3421WLS, will be 6911.10.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware, kitchenware…of porcelain or china…other, mugs and other steins. The rate of duty will be 14.7 percent ad valorem in noting that the rate of duty will be 14.4 percent ad valorem beginning in January of 2003.
The applicable subheading for the ceramic mugs (not of porcelain), item numbers 7168-02 and 7168W, will be 6912.00.4400, HTS, which provides for other ceramic tableware, kitchenware…other than of porcelain or china…other, mugs and other steins. The rate of duty will be 10 percent ad valorem in noting that the rate of duty will remain the same beginning in January of 2003.
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 George Kalkines at 646-733-3028.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division