The tariff classification of a plate, handled cup, and spoon set from China.

N251718 April 11, 2014 CLA-2-69:OT:RR:NC:N2:428 CATEGORY: Classification TARIFF NO.: 6912.00.4500 Ms. Deborah Williams-Shirley Midwest CBK 610 Hanlan Road Woodbridge Road, Ontario L4L 4Y1 Canada RE: The tariff classification of a plate, handled cup, and spoon set from China. Dear Ms. Williams-Shirley: In your letter dated March 11, 2014, you requested a tariff classification ruling. The merchandise under consideration is described as the Topsy-Turvy Ceramic Plate, Mug, and Spoon Set, item number 728390. A sample was submitted with your ruling request and will be returned to you. The Topsy-Turvy set consists of a plate measuring approximately 5.75 inches in diameter which you state is valued at $1.82, a handled cup measuring approximately 4.75 inches high by 3.75 inches in diameter at its lip which you state is valued at $2.50, and a spoon measuring approximately 5 inches long, all designed for household use and packaged together for retail sale. From the information you provided, the plate and handled cup are made of non-porcelain, non-china dolomite ceramic, while the spoon is made of plastic. When the cup is upside down, it is shaped to resemble a stylized frog with eyes protruding above the top of its head, and is sized to fit on the plate. The frog’s tail forms the handle of the cup, and also extends above the top of its head. One of the frog’s front legs curves outward from the side of the cup to form a resting place for the spoon. During use, the cup is turned right side up so that it rests on the frog’s eyes and the top of the handle. The ceramic plate and handled cup and plastic spoon meet the definition of “goods put up in sets for retail sale.” As per GRI 3(b), classification is determined by the component, or components taken together, which confer on the set as a whole its essential character. The ceramic components clearly provide the essential character of this set. Although you refer to the handled cup at issue 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, this handled cup does not meet the definition of a mug. The applicable subheading for the Topsy-Turvy Ceramic Plate, Mug, and Spoon Set, item number 728390, 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. 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 Nicole Sullivan at nicole.sullivan@dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division