The tariff classification of a ceramic cup with a stuffed toy animal from China

N320688 August 3, 2021 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6912.00.4810; 9503.00.0073 Mr. David Prata CVS Pharmacy, Inc. Mail Code 5055 Woonsocket, RI 02895 RE: The tariff classification of a ceramic cup with a stuffed toy animal from China Dear Mr. Prata: In your letter dated July 27, 2021, you requested a tariff classification ruling. Photographs of the item and product information were submitted along with your ruling request. The merchandise under consideration is a “Latte Mug with Plush Pal,” CVS item number 981729. You have indicated the item is available in three styles. You state that the toys are polyester, and each toy measures approximately 9 inches tall. The toys are principally designed for the amusement of children ages three years and older. Each cup is made of a stoneware ceramic material. The stuffed toy animals and ceramic cups are two separate items and are not attached in any way. You have indicated that the items are imported together and packaged for retail sale and sold during Valentine’s Day. The first style features a beige dog wearing a red bow tie with hearts in a white cup. Printed on the outside of the cup is a heart, and the words “Happy Valentine’s Day”. The second style features a white unicorn wearing a pink bow tie in a white cup. Printed on the outside of the cup are six bright colored crayons, and the words “Teach, Love, Inspire”. The third style features a white teddy bear wearing a red bow tie with hearts in a red cup. Printed on the outside of the cup are different colored hearts. The cup is a drinking vessel and has a handle on one side. It measures approximately 5 inches in height with an open top diameter of approximately 3.5 inches wide, tapering to a base diameter of approximate 2.5 inches. You have indicated that none of these items are imported with a saucer, and none are designed to be used with the saucer. You referred to this item as a mug. However, 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 the dimensions, the handled cup does not meet the definition of a mug. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character. The stuffed toy animal and the ceramic cup consist of multiple articles classifiable under separate headings. They are packaged and ready for retail sale. Therefore, they fulfill the requirements of (a) and (c) above. However, we believe that they fail (b). The items are not necessarily intended to be used together for any particular purpose. That is, drinking a beverage is a separate activity from playing with a stuffed toy animal. As such, we find that the ceramic mug with the stuffed toy animal is not a set for retail sale for classification purposes. Each item will, therefore, be classified separately under appropriate headings. The applicable subheading for the stoneware ceramic cup will be 6912.00.4810, Harmonized Tariff Schedule of the United States (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: Other…Suitable for food or drink contact.” The rate of duty will be 9.8 percent ad valorem. The applicable subheading for the plush toy animal will be 9503.00.0073, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be free. 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 the 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 Dana L. Giammanco at dana.l.giammanco@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division