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NY C85125




April 22, 1998

CLA-2-69:RR:NC:2:227 C85125

CATEGORY: CLASSIFICATION

TARIFF NO.: 6912.00.4400; 6912.00.4810

Mr. Martin W. Bloch
Fritz Companies, Inc.
28515 Goddard Road
Romulus, MI 48174

RE: The tariff classification of ceramic mugs and soup mugs from China.

Dear Mr. Bloch:

In your letter dated February 27, 1998, on behalf of Marck & Associates, Inc., you requested a tariff classification ruling.

The samples submitted consist of the following ceramic tableware:
a) a cylindrical-shape ceramic mug of stoneware, item number CRA 1209, which measures approximately 3 1/2 inches high with an open top diameter of 3 1/4 inches and a base diameter of 3 3/4 inches. It features a white-speckled green exterior and a looped handle. It is stated to have an entered/fob value of $7.80 per dozen.
b) a cylindrical-shape ceramic soup mug of stoneware, item number CST 9344, which measures approximately 2 3/4 inches high with an open top diameter of 4 1/4 inches and a base diameter of 4 1/2 inches. Further, it possesses a white exterior/interior and a looped handle. It is stated to have an entered/fob value of $3.75 per dozen.

You indicate that this merchandise may be classified under subheading 6912.00.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...other than of porcelain or china...soups, oatmeals and cereals valued over $6 per dozen.

However, since item CRA 1209 has been determined to be a ceramic mug which is specifically provided for elsewhere and since item CST 9344, which is considered to be a soup, has been found not to fall within the value parameters of the above subheading, consideration of classification under subheading 6912.00.4500, HTS, is precluded.

The applicable subheading for the ceramic mug of stoneware, item number CRA 1209, will be 6912.00.4400, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...other than of porcelain or china: mugs and other steins. The rate of duty will be 10.7 percent ad valorem. The applicable subheading for the ceramic soup mug of stoneware, item number CST 9344, will be 6912.00.4810, HTS, which provides for other ceramic tableware...other than of porcelain or china...suitable for food or drink contact. The rate of duty will be 10.1 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 212-466-5794.

Sincerely,

Robert B. Swierupski
Director,

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