The tariff classification of a ceramic mug set from China.

N093293 February 11, 2010 CLA-2-69:OT:RR:NC:N4:428 CATEGORY: Classification TARIFF NO.: 6912.00.4400 Ms. Linda Huetger Frankford Candy & Chocolate Co. 9300 Ashton Rd. Philadelphia, PA 08109 RE: The tariff classification of a ceramic mug set from China. Dear Ms. Huetger: In your letter dated February 1, 2010, you requested a tariff classification ruling. The merchandise under consideration is identified as Item 40228, SpongeBob Hot Cocoa Mug Set. The item consists of two ceramic mugs, each depicting the face of the SpongeBob character, and two hot cocoa packets with marshmallows. You stated that you are importing only the mugs, which will be packaged in a cardboard box with a plastic insert. The cocoa, which is a product of the U.S., will be placed inside the box once it arrives at your facility. You have inquired as to whether the packaging (cardboard box with plastic insert) is separately classifiable from the mugs. Packing containers are governed in part by General Rule of Interpretation (GRI) 5 of the Harmonized Tariff Schedule of the United States (HTSUS). GRI 5(b) provides that, subject to the provisions of GRI 5(a), packing materials and packing containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such materials or packing containers are clearly suitable for repetitive use. The packaging containing the ceramic mugs is considered a packing container of a kind normally used for packing such goods. It is not suitable for repetitive use. Therefore, the packaging is classified with the mugs. The applicable subheading for the SpongeBob Hot Cocoa Mug Set will be 6912.00.4400, (HTSUS), which provides for “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Mugs and other steins.” The rate of duty will be 10% 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 World Wide Web at http://www.usitc.gov/tata/hts/. Ceramic table/kitchenware may be subject to certain requirements under the regulations administered by the Food and Drug Administration (FDA). If you have any questions regarding these requirements, you may contact the FDA at: Food and Drug Administration, Division of Import Operations and Policy, 5600 Fishers Lane, Rockville, Maryland 20857, Telephone: 1-888-463-6332. Certain ceramic table and kitchen articles may be subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the FDA. Information on the Bioterrorism Act can be obtained by calling the FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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 Sharon Chung at 646-733-3028. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division