CLA-2-69:OT:RR:NC:N4:428
Ms. Iris Tang
Smart Innovations, Inc.
7930 Deering Avenue
Canoga Park, CA 91304
RE: The tariff classification of an Eco Cup from China.
Dear Ms. Tang:
In your letter dated December 9, 2009, you requested a tariff classification ruling.
The submitted sample, identified as “Eco Cup”, item no. #EC-7, is a reusable ceramic coffee cup made of porcelain. The cup, which is designed to resemble a traditional paper coffee cup, is made with a double wall construction to keep drinks warm. It holds approximately 12 ounces of beverage and comes with a silicone lid and sleeve. Including the lid and sleeve, the cup measures 5.75” in height x 3.50” in diameter, with a bottom diameter of 2.375”. The cup does not have a handle. It is dishwasher and microwave safe. Literature was also submitted with your request.
In your request you indicate that you believe the cup may be classified in subheading 6911.10.5800, Harmonized Tariff Schedule of the United States, which provides for “Tableware, kitchenware, other household articles and toilet articles, of porcelain or china: Tableware and kitchenware: Other: Other: Other: Cups valued over $29 per dozen; saucers valued over $18.75 per dozen; soups, oatmeals and cereals valued over $33 per dozen; plates not over 22.9 cm in maximum diameter and valued over $31 per dozen; plates over 22.9 but not over 27.9 cm in maximum diameter and valued over $41 per dozen; platters or chop dishes valued over $143 per dozen; sugars valued over $85 per dozen; creamers valued over $75 per dozen; and beverage
servers valued over $180 per dozen”, dutiable at 6% ad valorem.
Although the Eco Cup is modeled after a paper coffee cup, it is not a traditional cup with a handle of a type used with a saucer. Therefore, subheading 6911.10.5800, HTSUS, does not apply.
The applicable subheading for the Eco Cup, item no. #EC-7, will be subheading 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 rate of duty will be 20.8% ad valorem.
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 on World Wide Web at http://www.usitc.gov/tata/hts/.
Ceramic table/kitchenware may be subject to certain requirements under the regulations administered by the Food and Drug Administration (FDA). If you have any questions regarding these requirements, you may contact the FDA at: Food and Drug Administration, Division of Import Operations and Policy, 5600 Fishers Lane, Rockville, Maryland 20857, Telephone: 1-888-463-6332.
Certain ceramic table and kitchen articles may be subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the FDA. Information on the Bioterrorism Act can be obtained by calling the FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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 Sharon Chung at (646) 733-3028.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division