The tariff classification of a ceramic mug from Korea.

NY 890028 September 20, 1993 CLA-2-69:S:N:N3:227 890028 CATEGORY: Classification TARIFF NO.: 6912.00.4400 Ms. Susan R. McCabe The Hipage Company, Inc. Customs Brokers The Hipage Building 227 E. Plume Street Norfolk, VA 23510 RE: The tariff classification of a ceramic mug from Korea. Dear Ms. McCabe: In your letter dated August 30, 1993, on behalf of your client, Baily Marketing Group, Inc., you requested a tariff classification ruling. The sample submitted is an earthenware mug (item number 14930019), possessing a looped handle, which measures approximately 3.5 inches high by 3.25 inches along its top diameter. Although you state that this mug will be used as restaurant ware, it has been determined that the subject merchandise is of the same class or kind of mugs that will be primarily used in the household. The applicable subheading for this ceramic mug will be 6912.00.4400, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic tableware...other than of porcelain or china...mugs and other steins. The rate of duty will be 13.5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport