The tariff classification of ceramic cups and a ceramic coaster set from China

N353512 September 26, 2025 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6912.00.4500; 6912.00.4810; 9817.95.05; 9903.01.24; 9903.01.25 Ms. Melissa Lehmann M.Z. Berger & Co., Inc. 353 Lexington Avenue, 14th Floor New York, NY 10016 RE: The tariff classification of ceramic cups and a ceramic coaster set from China Dear Ms. Lehmann: In your letter dated September 9, 2025, you requested a tariff classification ruling. Specification sheets were submitted with your request. The items are ceramic cups and a ceramic coaster set. All of the items are made of dolomite ceramic. The cups are safe for drinking contact. Item #GNC-GF-3771 is a dolomite black handled ceramic cup. The three-dimensional black cup is in the shape of a skeleton’s face. Six metallic silver butterflies are resting on the skeleton’s face. The cup measures approximately 4.25 inches high by 5.5 inches wide with an open top diameter of 3 inches wide, as measured at its widest points. You have indicated that the cups are valued at $24.00 per dozen. Item #GNC-GF-3772 is a dolomite black ceramic cup. A gold snake is wrapped around the cup and features a red and pink flower on the body of the snake. The cup measures approximately 4.5 inches high by 5.8 inches wide, with an open top diameter of 3.63 inches wide, as measured at its widest points. You have indicated that the cups are valued at $24.00 per dozen Item #GNC-GF-3773 is a dolomite ceramic coaster set. The three-dimensional coaster holder is in the shape of a skeleton’s skull and contains six dolomite black coasters. The black ceramic coasters are in the shape of a brain and feature indented brain lines. The coasters are stacked on top of the skeleton’s skull. Although you refer to the cups as mugs, 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, the cups do not meet the definition of a mug. The applicable subheading for Item #GNC-GF-3771, black skull ceramic cup with butterflies, and Item #GNC-GF-3772, snake and flowers ceramic cup, 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. The applicable subheading for Item #GNC-GF-3773, ceramic coaster set, will be 6912. 00.4810, 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 general rate of duty will be 9.8 percent ad valorem. In addition, the black skull ceramic cup with butterflies and the ceramic coaster set both incorporate a motif that is associated with Halloween. As such, these items also meet the terms of subheading 9817.95.05, as they are utilitarian articles that are in the form of three-dimensional representation of a symbol or motif that is clearly associated with a specific holiday in the United States. U.S. Note 1 to Chapter 98, HTSUS, states: “The provisions of this chapter are not subject to the rule of relative specificity in general rule of interpretation 3(a). Any article which is described in any provision in this chapter is classifiable in said provision if the conditions and requirements thereof and of any applicable regulations are met.” Pursuant to U.S. Note 1 to Chapter 98, HTSUS, this item is correctly classified therein. However, the snake and flowers ceramic cup does not incorporate a motif that is associated with Halloween. Generic snakes are not recognized festive motifs. In addition, the utilitarian article must be in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States. Therefore, the snake and flowers ceramic cup is not eligible for classification in special classification provision 9817.95.05. However, both subheading 9817.95.05 and subheadings 6912.00.4500 and 6912.00.4810 must be reported for statistical purposes with regard to these items, according to Statistical Note 1(a) of Chapter 98 Subchapter XVII. The applicable subheading for Item # GNC-GF-3771, black skull ceramic cup with butterflies, and Item #GNC-GF-3773, ceramic coaster set, will be 9817.95.05, HTSUS, which provides for articles classifiable in subheadings 6912.00.…the foregoing meeting the descriptions set forth below: utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States. The rate of duty will be free. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 6912.00.4500, HTSUS, listed above. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from China will be subject to an additional 10 percent ad valorem rate of duty. Item # #GNC-GF-3771 black skull ceramic cup with butterflies and Item #GNC-GF-3773, ceramic coaster set, falls within an excepted subheading. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25 or 9817.95.05, in addition to subheadings 6912.00.4500 and 6912.00.4810, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at dana.l.giammanco@cbp.dhs.gov. Sincerely, (for) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division