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NY K80402




November 14, 2003
CLA-2-69:RR:NC:1:127 K80402

CATEGORY: CLASSIFICATION

TARIFF NO.: 6912.00.4500

Ms. Mary Butterline
Liss Global, Inc.
7746 Dungan Road
Philadephia, PA 19111

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

Dear Ms. Butterline:

In your letter dated October 22, 2003, you requested a tariff classification ruling. Samples are being returned as requested.

The submitted samples consist of two ceramic (non-porcelain) soup mugs, item number 934273, that measure approximately 2 7/8 inches high with a top diameter of 5 ¼ inches. Each article has an exterior floral motif and a loop-shaped handle. Further, the handle of one soup mug is decorated with a rosebud-shaped figure, while the other mug’s handle has a butterfly-shaped figure. It is stated that these soup mugs are valued at $12 per dozen.

You indicate that these items may be classified under subheading 6912.00.4400, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tablewareother than of porcelain or chinaother: mugs and other steins. However, since this merchandise is found to be soup mugs that are more specifically provided for elsewhere, consideration of classification under subheading 6912.00.4400, HTS, is precluded.

The applicable subheading for these ceramic soup mugs will be 6912.00.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tablewareother than of porcelain or chinasoups, oatmeals and cereals 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 646-733-3028.

Sincerely,

Robert B. Swierupski
Director,

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