CLA-2-69:OT:RR:NC:N4:422
Ms. Danielle Bradley
Burlington Stores Inc
4287 Rt. 130 South Edgewater Park, NJ 08010
RE: The tariff classification of a ceramic cup and spoon from China
Dear Ms. Bradley:
In your letter dated July 26, 2023, you requested a tariff classification ruling. A photograph of the item and
hang tag were submitted with your request.
The items under consideration are referred to as a ceramic mug and spoon, item #96067. All the items are
comprised of 100% dolomite ceramic. The red cup is shaped to resemble a three-dimensional representation of Santa Claus. It measures approximately 5.8 inches in height, with an open top diameter of approximately 5.2 inches, tapering to a base diameter of approximately 5.6 inches. The drinking vessel has a handle on one side with two apertures through which a spoon is inserted. The cup is not intended for use with a saucer and is designed for household use. The volume capacity of the cup is 22 ounces. You have indicated that the items will be marketed and sold during Christmas.
You indicated that the cup is valued at $2.50, and the spoon is valued at $0.50. The white spoon measures
approximately 5 inches long. The bowl of the spoon features the printed words “Ho, Ho, Ho.”
At the time of importation, these items are packaged together for retail sale. They are classified together as a
set in the tariff provision applicable to the article or articles that impart the essential character. In this case,
the cup imparts the essential character to the set within the meaning of GRI 3(b).
Although you refer to the handled cup as a mug, 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 cup does not meet the definition
of a mug.
The applicable subheading for the ceramic cup and spoon, item #96067, will be 6912.00.4500, Harmonized
Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware…other than of
porcelain or china: Tableware and kitchenware: Other: Other: Other: Cups valued over $5.25 per dozen;
saucers valued over $3 per dozen; soups, oatmeals and cereals valued over $6 per dozen; plates not over 22.9
cm in maximum diameter and valued over $6 per dozen.” The general rate of duty will be 4.5 percent ad valorem.
In addition, the ceramic cup and ceramic spoon set both incorporate a motif that is associated with Christmas. As such, these items also meet the terms of subheading 9817.95.05, as they are utilitarian articles that are in the form of three-dimensional representation of a symbol or motif that is clearly associated with a specific holiday in the United States. U.S. Note 1 to Chapter 98, HTSUS, states: "The provisions of this chapter are not subject to the rule of relative specificity in general rule of interpretation 3(a). Any article which is described in any provision in this chapter is classifiable in said provision if the conditions and requirements thereof and of any applicable regulations are met." Pursuant to U.S. Note 1 to Chapter 98, HTSUS, this item is correctly classified therein. However, both subheading 9817.95.05 and subheading 6912.00.4500 must be reported for statistical purposes with regard to this item, according to Statistical Note 1(a) of Chapter 98 Subchapter XVII. The applicable subheading for the cup and spoon set, item #96067, will be 9817.95.05, HTSUS, which provides for articles classifiable in subheadings 6912.00.…the foregoing meeting the descriptions set forth below: utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States. The rate of duty will be free.
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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division