The tariff classification of a ceramic soup mug from Taiwan.

NY C81394 November 6, 1997 CLA-2-69:RR:NC:2:227 C81394 CATEGORY: Classification TARIFF NO.: 6912.00.4500 Ms. Kristen Gibson Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a ceramic soup mug from Taiwan. Dear Ms. Gibson: In your letter dated October 24, 1997, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a barrel-shape ceramic soup mug, style number 107490, which measures approximately 3 3/4 inches in height with a top diameter of 4 1/2 inches. It possesses a looped handle and features a check-like design around the exterior. It is stated to be valued at $2 each. It is claimed that this article should be properly classified under subheading 6912.00.4400, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...other than of porcelain or china: mugs and other steins. However, it has been determined that this item, based on shape and size, is of the class or kind of merchandise that is primarily designed for use as a "soup" and not as a "mug," thereby precluding consideration of classification under the above subheading. The applicable subheading for this ceramic soup mug, style number 107490, will be 6912.00.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...other than of porcelain or china...soups, oatmeals and cereals valued over $6 per dozen. The duty rate will be 4.5 percent ad valorem. 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 George Kalkines at 212-466-5794. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division