The tariff classification of ceramic earthenware drinking vessels from China

N281307 December 16, 2016 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6912.00.4400; 6912.00.4810. Ms. Jessica Ayling Greenbrier International, Inc. 500 Volvo Parkway Chesapeake, VA 23320 RE: The tariff classification of ceramic earthenware drinking vessels from China Dear Ms. Ayling: In your letter dated November 11, 2016, you requested a tariff classification ruling. The five submitted samples are identified as mugs of various shapes and sizes. All of these items are drinking vessels that are made of earthenware ceramic material and have a handle molded to one side. None of these items are imported with a saucer and none are designed to be used with a saucer. As you requested, the samples will be returned to you. They are further identified as follows: SKU 177864 – This item is green in color with a top lip that is brown in color. It measures approximately 5” in height with a top diameter of approximately 3.5” and a bottom diameter of approximately 2.75”. SKU 186776 – This item is orange in color. It measures approximately 3.5” in height with a top diameter of approximately 4.5” and a bottom diameter of approximately 4.5”. SKU 207061 – This item has a floral design with a white backdrop. It measures approximately 4” in height with a top diameter of approximately 3.375” and a bottom diameter of approximately 2”. SKU 236616 – This item is yellow in color. It measures approximately 4” in height with a top diameter of approximately 3.25” and a bottom diameter of approximately 2.5”. SKU 253229 – This item has the words “MOM is just WOW upside down” printed on each of two opposing sides with a white backdrop. It measures approximately 4.25” in height with a top diameter of approximately 3.5” and a bottom diameter of approximately 3.5”. You have suggested that SKU 177864, SKU 207061, SKU 236616 and SKU 253229 are correctly classified in subheading 6912.00.44. You have also suggested that SKU 186776 is correctly classified in subheading 6912.00.48. We agree with your suggestion for SKU 186776 and SKU 253229 but disagree with your suggestion for SKU 177864, SKU 207061 and SKU 236616. The tariff term "mug" has been defined as a straight-sided or barrel-shaped vessel measuring about the same across the top as across the bottom. See Ross Products, Inc. v. U.S., 40 Cust. Ct. 158, C.D. 1976 (April 3, 1958). Since neither SKU 177864, SKU 207061 nor SKU 236616 measure about the same across the top as across the bottom, none of these items are considered to be a mug for tariff purposes. Also, SKU 186776 appears to be more of a soup bowl with a handle rather than a drinking vessel as this item is wider than it is tall. See Headquarter Ruling Letter (HQ) 957696 dated July 18, 1995. SKU 186776 is valued under $6 per dozen. The applicable subheading for SKU# 253229 will be 6912.00.4400, 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: mugs and other steins. The rate of duty will be 10 percent ad valorem. The applicable subheading for SKU#s 177864, 186776, 207061, and 236616 will be 6912.00.4810, HTSUS, which provides for ceramic tableware…other than of porcelain or china: tableware and kitchenware: other: other: other: other…suitable for food or drink contact. The rate of duty will be 9.8 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 https://hts.usitc.gov/current. 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 Gary Kalus at gary.kalus@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division