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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

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