CLA-2-69:OT:RR:NC:N4:428
Mr. Tigere Chiriga
The Floating Mug Company LLC
172 Williamson Road, Unit 5352
Mooresville, NC 28117
RE: The tariff classification of a handled cup from the Czech Republic.
Dear Mr. Chiriga:
In your letter dated August 26, 2013, you requested a tariff classification ruling.
The merchandise under consideration is described as the Floating Mug. From the information you provided, the Floating Mug measures approximately 4.1 inches overall, with the cup portion measuring approximately 3.5 inches high by 3.25 inches in diameter at its lip, tapering to a base 2 inches in diameter. While the top of the handle is attached to the cup, the handle itself curves around and under the cup to form a saucer, resulting in the bottom of the cup being suspended over the base of the handle. You state that the Floating Mug is made of porcelain ceramic, has a capacity of 8 fluid ounces, and is valued at 8 dollars.
The tariff term “mug” is defined as a straight-sided or barrel-shaped vessel measuring about the same across the top as the bottom, usually heavier than a cup, with a heavier handle, having 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, and because it is used with its built-in saucer, the Floating Mug does not meet the definition of a mug.
In your ruling request you suggest classification of the Floating Mug in 6911.10.37, Harmonized Tariff Schedule of the United States (HTSUS) as porcelain or china tableware or kitchenware available in specified sets with an aggregate value not over $200. However, in an email dated August 30, 2013, you indicated that the Floating Mug is not part of a specified set.
The applicable subheading for the Floating Mug will be 6911.10.5800, HTSUS, which provides for “Tableware…of porcelain or china: Tableware and kitchenware: Other: Other: Other: Cups valued over $29 per dozen…”. The general rate of duty will be 6 percent 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 Nicole Sullivan at (646) 733-3028.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division