What's the HS Code for "Ceramic Mug"?

NY E85280 September 20, 1999 CLA-2-69:RR:NC:2:227 E85280 CATEGORY: Classification TARIFF NO.: 6912.00.4500 Ms. Jane Jewett Talus Corporation 82 Scott Drive Westbrook, ME 04092 RE: The tariff classification of a ceramic mug and plate set from China. Dear Ms. Jewett: In your letter dated July 27, 1999, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is the Christmas Spinner Mug & Plate Set which consists of the following: a barrel-shaped ceramic mug, measuring approximately 4 inches in height by 3 inches along the top and base diameters, with handle possessing a cookie-shaped polyresin bead; and a ceramic plate, measuring about 18 cm in diameter, which is valued over $6 per dozen. The exterior of the mug depicts a holiday design of a home-like setting with the motif of stars and holly leaves with berries around the rim in noting the same motif around the plate’s rim. It has been determined with respect to this merchandise that there is no one component that imparts the essential character of the set. In this situation, General Rule of Interpretation 3 © of the Harmonized Tariff Schedule of the United States provides that when goods cannot be classified in regard to their essential character, they shall be classified under the heading (or subheading) which occurs last in numerical order among those which equally merit consideration. Since both components of this set are classifiable in heading 6912, Harmonized Tariff Schedule of the United States (HTS), it has been found that this merchandise is classifiable under subheading 6912.00.4500, HTS, which occurs last in numerical order between the components of the set which equally merit consideration. The applicable subheading for this ceramic mug and plate set will be 6912.00.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware…other than of porcelain or china…plates not over 22.9 cm in maximum diameter and valued over $6 per dozen. The rate of duty will be 4.5 percent ad valorem. 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 George Kalkines at 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

HQ 952139 July 22, 1992 CLA-2 CO:R:C:M 952139 NLP CATEGORY: Classification TARIFF NO.: 6912.00.44 Mr. John Donohue Donohue and Donohue 421 Chestnut Street 5th Floor, The Bank Building Philadelphia, PA 19106 RE: Revocation of NYRL 835664; non-electric coffeemakers; heading 4823; heading 3924; GRI 3(b); Explanatory Note (VIII) to GRI 3(b); GRI 3(c) Dear Mr. Donohue: On February 2, 1989, Customs issued New York Ruling Letter (NYRL) 835664 in response to your letter, dated January 3, 1989. NYRL 835664 dealt with the classification of a "One Cup Coffeemaker" under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The article at issue is a "One Cup Coffeemaker" (coffeemaker) consisting of three component parts: (1) a ceramic coffee mug, (2) ten paper coffee filters each designed to filter one cup of ground coffee, (3) a plastic coffee filter cone designed to hold and filter one cup of ground coffee. The coffeemaker is imported in a shrink wrap container, each container holding one coffee mug, one plastic filter drip and ten paper filters. In NYRL 835664, Customs classified the coffeemaker in subheading 3924.10.50, HTSUS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, tableware and kitchenware, other. The corresponding rate of duty for articles classified in this subheading is 3.4 percent ad valorem. ISSUE: Is the "One Cup Coffeemaker" classified in subheading 3924.10.50, HTSUS, or in subheading 6912.00.44, HTSUS. LAW AND ANALYSIS: The classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may be applied, taken in order. The three possible headings for classification of the coffeemaker are the following: Heading 6912 Ceramic tableware, kitchenware. other household articles and toilet articles, other than of porcelain or china. Heading 3924 Tableware, kitchenware, other household articles and toilet articles, of plastics. Heading 4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape, etc.... None of the above headings specifically describe the coffeemaker at issue. Therefore, the coffeemaker cannot be classified based on GRI 1. GRI 2 provides the following: (b) ... Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3. GRI 3 governs the classification of goods which are prima facie classifiable within two or more headings and provides the following: When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. Each of the headings at issue refer to only part of the subject merchandise. Therefore, the headings are regarded as equally specific and the classification of the coffeemaker cannot be determined by the application of the doctrine of relative specificity. GRI 3(b) provides the following: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. Explanatory Note VIII to GRI 3(b) of the Harmonized Commodity Description and Coding System, page 4, states that: (VIII) The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. Upon review of NYRL 835664, we find that the essential character of the coffeemaker is not readily apparent. The filter cone is specially designed to concentrate the coffee grounds so that, as the water is poured, the grounds are concentrated under the flow of water and complete saturation occurs. The coffee then filters through a hole in the cone and into the ceramic mug. Therefore, it is the plastic cone filter that allows the coffee to be made. However, the coffeemaker is not only designed to make coffee, but it is also designed to hold the coffee and serve it to the user. This function is performed by the ceramic mug. The mug is also the weightier material in this product. When the component which gives the products at issue their essential character cannot be determined, classification is ascertained by utilizing GRI 3(c). GRI 3(c) provides the following: (c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. Among the headings that equally merit consideration, heading 6912, HTSUS, is the last in numerical order. Therefore, the coffeemaker is classified in heading 6912, HTSUS. HOLDING: The "One Cup Coffeemaker" is classified in subheading 6912.00.44, 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 is 13.5 percent ad valorem. NYRL 835664 is revoked pursuant to section 177.9, Customs Regulations (19 CFR 177.9). This decision will not be applied retroactively to NYRL 835664 (19 CFR 177.9(d)(2)) and will not, therefore, affect past transactions for the importation of merchandise under that ruling. However, for purposes of future transactions in merchandise of this type, NYRL 835664 will not be valid precedent. We recognize that pending transactions may be adversely affected by this revocation, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, you may, at your discretion, notify this office and apply for relief from the binding effects of this decision as may be warranted by the circumstances. Sincerely, John Durant, Director Commercial Rulings Division 

N263598 May 5, 2015 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6912.00.4400; 6912.00.4810; 9817.95.05 Mr. Steven Kim Macy’s 11 Penn Plaza 9th Floor New York, NY 10001 RE: The tariff classification of a ceramic cookie jar and a ceramic mug from China Dear Mr. Kim: In your letter dated April 8, 2015, you requested a tariff classification ruling. The submitted samples are identified as follows: Santa Cookie Jar - This item is made of dolomite ceramic material. It is a lidded jar that is in the form of a full bodied three-dimensional representation of Santa Claus. It measures approximately 13” in height by 6” in width by 7” in length. The lid is removable and forms Santa’s head and shoulders. There are gifts at his feet and he is holding a ceramic wreath in one hand. As you requested, the sample will be returned to you. Santa Mug – This item is made of dolomite ceramic material. It is a drinking vessel that is in the form of a three-dimensional representation of the head of Santa Claus with a handle on one side. It measures approximately 4½” in height by 4” in width, not including the handle and 6” in width, including the handle. The vessel is narrower on the top and bottom than throughout the bulk of the item, as the diameter of the top open mouth and the base each measures approximately 2½”. As you requested, the sample will be returned to you. The Santa Cookie Jar is classifiable in subheading 6912.00.4810, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ceramic tableware, kitchenware…other than of porcelain or china: tableware and kitchenware: other: other: other: other…suitable for food or drink contact. The Santa Mug is classifiable in 6912.00.4400, HTSUS, which provides for ceramic tableware, kitchenware…other than of porcelain or china: tableware and kitchenware: other: other: other: mugs and other steins. However, these items also meet the terms of subheading 9817.95.05, as each is a utilitarian article that is in the form of a 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, both subheading 9817.95.05 and subheading 6912.00.4810 must be reported for statistical purposes with regard to this item, according to Statistical Note 1(a) of Chapter 98 Subchapter XVII. The applicable subheading for the Santa Cookie Jar and the Santa Mug 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. 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/. 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, Gwenn Klein Kirschner Director National Commodity Specialist Division

HQ 957696 July 18, 1995 CLA-2 R:C:M 957696 MMC CATEGORY: Classification TARIFF NO.: 6912.00.44 Area Director of Customs 110 South 4th Street, Rm 154 Minneapolis, MN 55401 RE: Protest 3501-94-100467; ceramic mugs; Ross Products, Inc. v. U.S.; NYs 886462, 890028 and 848374; HRL 067098 Dear Area Director : This is in response to Protest 3501-94-100467, which pertains to the tariff classification of ceramic mugs under the Harmonized Tariff Schedule of the United States (HTSUS). A sample was submitted. FACTS: The subject mug identified as item # 29039, measures approximately 3 «" high, with a 3 ¬" open diameter at the top and a 2 " diameter flat bottom. Imprinted on 2 sides of the mug is an old fashioned "Campbell's Tomato Soup" logo. The mug is cylindrically shaped and has a handle. It is not imported with or designed to be used with a saucer. Customs Laboratory Report 3-94-31211-002 dated July 1, 1994, indicates that the article is composed of stoneware. The entry of the subject mugs was liquidated on November 14, 1994, under subheading 6912.00.44, HTSUS, as mugs and other steins. In a protest timely filed on December 2, 1994, protestant contends that the mugs are properly classified under subheading 6912.00.45 , HTSUS, as soups, oatmeals and cereals valued over $6. ISSUE: Are the subject mugs classifiable under subheading 6912.00.44, HTSUS, as mugs and other steins or under subheading 6912.00.45, HTSUS, as soups, oatmeals and cereals valued over $6 per dozen? LAW AND ANALYSIS: The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1, HTSUS, states, in pertinent part, that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. GRI 6, HTSUS, provides that for legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires. The subheadings under consideration are as follows: 6912 Ceramic tableware, kitchenware, other household articles and toilet articles, (other than of porcelain or china): Tableware and kitchenware: Other: Other: Other: 6912.00.44 Mugs and other steins...................................................13.5% 6912.00.45 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; plates over 22.9 but not over 27.9 cm in maximum diameter and valued over $8.50 per dozen; platters or chop dishes valued over $35 per dozen; sugars valued over $21 per dozen; creamers valued over $l5 per dozen; and beverage servers valued over $42 per dozen..................................................................................4.5% In Ross Products, Inc. v. U.S., 40 Cust. Ct. 158, C.D. 1976 (April 3, 1958) the court determined that a decorated earthenware, barrel-shaped drinking vessel, about 3 «" high and 2 " in diameter, with a curved handle, on top of which was a figure of a bird through which one could blow to make a whistle sound, used by children for the purpose of drinking milk, and not used with a saucer was a "mug" within the common understanding of that term. The tariff term "mug" was defined as a straight-sided or barrel-shaped vessel measuring about the same across the top as across the bottom. It is usually heavier than a cup, with a heavier handle, has a flat bottom and is not used with a saucer. Furthermore, the court noted that the company itself referred to the article as a "mug". Customs considers articles meeting the court definition of "mug", which are taller than they are wide, to be drinking mugs classifiable under subheading 6912.00.44, HTSUS. See Headquarters Ruling Letter (HRL) 067098 dated April 14, 1981, which classified a 3 " high and 3" in diameter vessel as a drinking mug. See also, New York Ruling Letter (NY) 886462 dated June 15, 1993 and NY 890028 dated September 20, 1993. The present article is straight-sided and measures nearly the same across the top as across the bottom. It has a flat bottom and is heavier than a cup. Furthermore, it is taller than it is wide. It is not imported or designed to be used with a saucer. Additionally, the invoices, freight bill, bill of lading, and packing list all refer to the article as a "ceramic mug". It therefore, is described by subheading 6912.00.44, HTSUS. Protestant suggests that because the mug is imprinted with the Campbell's Tomato Soup logo and may actually be used to serve soup, it is classified under subheading 6912.00.45, HTSUS, as soups, oatmeals, cereals valued over $6 per dozen. As a general rule, Customs believes that the phrase "soups, oatmeals, cereals" refers to bowls. Customs has however classified certain articles with handles as "soups". However, all articles with handles classifiable as "soups" are wider than they are tall. See HRL 067098 which classified 2 " high and 4«" in diameter vessel as a "soup". Such is the case with NY 848374 dated January 18, 1990. The "soup bowl" in that ruling measured 4 «" in diameter and 2 " high. No evidence has been furnished that the subject mugs are primarily used to serve soup. To the contrary, they are the same size and shape as mugs primarily used to serve beverages. Because the present article is taller than it is wide, it does not meet the description of "soups" and is therefore, not classifiable under subheading 6912.00.45, HTSUS. HOLDING: The ceramic mugs are classifiable under subheading 6912.00.44, as mugs and other steins with a column one duty rate of 13.5 percent ad valorem. The protest should be DENIED. In accordance with section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with this decision must be accomplished prior to the mailing of the decision. Sixty days from the date of this decision, the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and to the public via the Diskette Subscription Service, Freedom of Information Act and other public access channels. Sincerely, John Durant, Director Commercial Rulings Division