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NY C82203

January 20, 1998

CLA-2-69:RR:NC:2:227 C82203


TARIFF NO.: 6912.00.4400

Mr. Arlen T. Epstein
Serko & Simon LLP
Counsellors at Law
One World Trade Center, Ste. 3371
New York, NY 10048

RE: The tariff classification of a ceramic mug from the Philippines.

Dear Mr. Epstein:

In your letter received in this office on December 1, 1997, on behalf of Russ Berrie and Company, Inc., you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is a ceramic barrel-shape mug with no lip, item number 10823, which possesses straight sides that are tapered inward, a flare footed stem and a full-length handle. It measures approximately 4 1/2 inches high with a top diameter measuring about 4 inches and a base diameter measuring about 3 1/4 inches. It also features various designs etched on a forrest green exterior.

You claim that the subject article should be properly classified as a "cup" 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: cups valued over $5.25 per dozen because it does not conform to the precise definition of a "mug." However, since the instant article possesses the salient features of a "mug," it has been determined to be classified as such, thereby precluding consideration of classification under the above subheading.

The applicable subheading for this ceramic mug, item number 10823, 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. The rate of duty will be 10.7 percent ad valorem.

Articles classifiable under subheading 6912.00.4400, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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.


Robert B. Swierupski

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