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NY E83667

July 8, 1999

CLA-2-69:RR:NC::2 227 E83667


Mr. Mike McKenna
Expeditors Tradewin, LLC
1015 Third Ave., 12th Floor
Seattle, WA 98104

RE: The tariff classification of a ceramic mug from Hong Kong.

Dear Mr. McKenna:

In your letter dated June 11, 1999, on behalf of Krupp Bilstein of America, you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is a barrel-shaped ceramic mug with looped handle that measures approximately 3 ¾ inches in height with a top and base diameter of 3 inches. It features the wording “Bilstein – Leading the Race” as well as the depiction of a racing car on the exterior.

The applicable subheading for the ceramic mug will be 6912.00.4400, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tablewareother than of porcelain or china: other: mugs and other steins. The rate of duty will be 10 percent ad valorem.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

You state, in citing C.R. 134.32(f), that since these mugs will be imported for use by the importer and not intended for sale in their imported form, the subject merchandise should be exempted from the marking regulations. However, it is noted that these items will be distributed as gifts to the importer’s employees who are considered to be the “ultimate purchasers” based on C.R. 134.1(d)(4) and, therefore, they should be cognizant of the country of origin of the mugs that must be properly marked in accordance with section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304).

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR Part 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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