The tariff classification of a ceramic teacup from China.

NY H85844 December 26, 2001 CLA-2-69:RR:NC:2:227 H85844 CATEGORY: Classification TARIFF NO.: 6912.00.4500 Mr. Louis S. Shoichet Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a ceramic teacup from China. Dear Mr. Shoichet: In your letter dated December 3, 2001, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a ceramic teacup of stoneware, referred to as the “Sleep Teatime Mug” (item number PP 226815), that measures approximately 2 3/8 inches high with a top opening of 2 ½ inches in diameter. It possesses a round-shaped body sans handle and features sides that taper to a base measuring nearly 1 5/8 inches in diameter. Further, it has a top exterior decorated with fired-on decals consisting of gold and white five pointed stars and gold and white dots depicting stars in the distance. It is stated to be valued over $5.25 per dozen. The applicable subheading for this ceramic teacup 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…cups valued over $5.25 per dozen. The rate of duty will be 4.5 percent ad valorem which will remain the same beginning in January of 2002. 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 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division