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NY H85844

December 26, 2001

CLA-2-69:RR:NC:2:227 H85844


TARIFF NO.: 6912.00.4500

Mr. Louis S. Shoichet
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

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

Dear Mr. Shoichet:

In your letter dated December 3, 2001, you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is a ceramic teacup of stoneware, referred to as the “Sleep Teatime Mug” (item number PP 226815), that measures approximately 2 3/8 inches high with a top opening of 2 ½ inches in diameter. It possesses a round-shaped body sans handle and features sides that taper to a base measuring nearly 1 5/8 inches in diameter. Further, it has a top exterior decorated with fired-on decals consisting of gold and white five pointed stars and gold and white dots depicting stars in the distance. It is stated to be valued over $5.25 per dozen.

The applicable subheading for this ceramic teacup will be 6912.00.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tablewareother than of porcelain or chinacups valued over $5.25 per dozen. The rate of duty will be 4.5 percent ad valorem which will remain the same beginning in January of 2002.

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.


Robert B. Swierupski

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