CLA-2-69:OT:RR:NC:N4:422
Mr. Joseph J. Kenny
Geodis USA, Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a handled ceramic cup from China
Dear Mr. Kenny:
In your letter dated January 23, 2020, on behalf of your client CVS Pharamacy, Inc., you requested a tariff classification ruling. A sample was submitted along with your ruling request and will be returned to you as requested.
The item concerned is identified in your letter as a CVS item 417216, ceramic owl mug. You have indicated that it is comprised of stoneware ceramic. The cup has a slight hourglass shape, the top lid is waved and it features a handle on one side. The cup depicts an image of an owl and contains the owl’s face, wings and body feathers. The approximate dimensions of the cup measures 4.375 inches high at its tallest point by 5.75 inches wide, which includes its handle at its widest point. In an email to this office on January 31, 2020, you stated that the value of the cups is over $5.25 per dozen.
In your ruling request, you refer to this item as a mug. However, the tariff term “mug” is defined as a straight-sided or barrel-shaped vessel measuring about the same across the top as the bottom. It is usually heavier than a cup, with a heavier handle, with a 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 the cup’s dimensions, it does not meet the definition of a mug.
The applicable subheading for the CVS item 417216, ceramic owl cup will be 6912.00.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Cups valued over $5.25 per dozen.”. The rate of duty will be 4.5 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 the World Wide Web at https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division