CLA-2-69:OT:RR:NC:N4:422
Ms. Deborah Anne Bell
HSN
1 HSN Drive
St. Petersburg, FL 33729
RE: The tariff classification of ceramic dolomite drinking vessels from China
Dear Ms. Bell:
In your letter dated January 10, 2022, you requested a tariff classification ruling. A photograph of the item was submitted along with your ruling request.
The items under consideration are referred to as Halloween candy corn mugs with jack-o-lantern spoons, item# 94286. It consists of two cups, two lids, and two spoons. All of the items are comprised of 100% dolomite. You have indicated that the cups, lids, and spoons are packaged together for retail sale upon importation.
Each drinking vessel has a handle on one side. The cups have a volume capacity of 18 ounces each. Both items measure approximately 5.62 inches in height with an open top diameter of approximately 2.63 inches, tapering to a base diameter of approximately 3.9 inches. The cups’ external top surface and handle are orange, and the lower surface and handle are yellow. The items are to resemble candy corn. Each article has a removable white lid situated over the top mouth of the vessel. The lids contain an aperture through which the spoon is inserted. The spoons are white and include a jack-o-lantern on the top of each utensil. The cups are not intended to be used with a saucer. You have stated that the items are to be used during the Halloween season.
Although you refer to the handled cups as mugs, 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 design, the handled cups do not meet the definition of a mug.
You have indicated that these articles will be marketed for Halloween. The drinking vessel, which resembles candy corn, is not a recognized festive motif. The spoon is not in the form of a three-dimensional representation of a jack-o-lantern. It is just adorning the utensil. Classification in 9817.95.05, Harmonized Tariff Schedule of the United States (HTSUS), is precluded.
The applicable subheading for the Halloween candy corn mugs with jack-o-lantern spoons, item# 94286, will be 6912.00.4810, HTSUS, which provides for “Ceramic tableware, kitchenware, other household articles and toilet articles, other than porcelain or china: Tableware and kitchenware: Other: Other: Other: Other…Suitable for food or drink contact.” The rate of duty will be 9.8 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.
Please note that modifications to the Harmonized Tariff Schedule of the United States (HTSUS) [to align the HTSUS on the 2022 version of the Harmonized Commodity Description and Coding System] pursuant to Section 1206 of the Omnibus Trade and Competitiveness Act of 1988 are forthcoming. These modifications, made by Presidential Proclamation 10326 and set forth in Annexes I, II.A, and II.B of U.S. International Trade Commission Publication 5240, will be effective on January 27, 2022. To the extent that the modifications to the HTSUS impact the classification of the merchandise subject to this ruling, you may submit a new ruling request at that time.
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 Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division