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March 26, 1999

CLA-2-69:RR:NC:2:227 D87702


TARIFF NO.: 6912.00.4400

Mr. Rolando E. Portal
ABC Distributing, Inc.
P.O. Box 611210
No. Miami, FL 33261-1210

RE: The tariff classification of a ceramic mug from China.

Dear Mr. Portal:

In your letter dated February 3, 1999, you requested a tariff classification ruling.

The sample submitted is a ceramic mug of earthenware (based on lab analysis), item number 1127, which measures approximately 3 1/4 inches high with an open top diameter of 3 inches and a base diameter of 2 1/4 inches. It possesses a floral-like design in relief and a looped handle.

You claim that this article is composed of natural stone (dolomite) and therefore should be properly classified under subheading 6802.99.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other worked monumental or building stone and articles thereof...other stone, other. However, since this item has been determined to be of ceramic, consideration of classification under subheading 6802.99.0060, HTS, is precluded.

The applicable subheading for this ceramic mug will be 6912.00.4400, Harmonized Tariff Schedule of the United States (HTS), which provides for other tableware and kitchenware...other than of porcelain or china: mugs and other steins. The rate of duty will be 10 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 212-637-7073.


Robert B. Swierupski

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