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NY C85719

April 15, 1998

CLA-2-69:RR:NC:2:227 C85719


TARIFF NO.: 6912.00.4400

Ms. Kristen Gibson
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068

RE: The tariff classification of ceramic mugs Taiwan.

Dear Ms. Gibson:

In your letter dated March 19, 1998, you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is a cylindrical-shape ceramic mug, style number 108724, which measures approximately 3 inches high with an open top diameter of 3 1/4 inches and a base diameter of 3 3/4 inches. This item also features a looped handle and a floral-like motif on its exterior. It is noted that similarly constructed ceramic mugs, style numbers 108729, 108730, 108725, 108727 and 108728 will also be imported.

You claim that the subject mugs will be used as candleholders after importation and therefore should be properly classified under subheading 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings. However, it is a cardinal principle of Customs law that merchandise is classifiable in its condition as imported and since these items are mugs upon importation, consideration of classification under the above subheading is precluded.

The applicable subheading for these ceramic mugs 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.

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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