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NY J86948

August 26, 2003

CLA-2-69:RR:NC:2:227 J86948


TARIFF NO.: 6912.00.4400

Ms. Jenni Gomez
World Exchange, Inc.
8840 Bellanca Avenue
Los Angeles, CA 90045

RE: The tariff classification of ceramic novelty mugs from China.

Dear Ms. Gomez:

In your letter dated July 28, 2003, on behalf of Aurora World, you requested a tariff classification ruling.

The subject merchandise, based on the sample submitted, is green-colored ceramic (non-porcelain) novelty mugs, item number 07331, that measure approximately 5 ¼ inches in height. Each mug features the following: an interior and exterior shamrock motif; a loop-shaped handle; a footed base of black leprechuan-like shoes; and wordings related to St. Patrick’s Day.

You state that these mugs, designed for use on St. Patrick’s Day, should be classified under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articlesother: other. However, since this functional article does not depict a three-dimensional representation of an accepted symbol, consideration of classification under subheading 9505.90.6000, HTS, is precluded.

The applicable subheading for these ceramic novelty mugs, item number 07331, will be 6912.00.4400, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tablewareother than of porcelain or chinaother: 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 646-733-3028.


Robert B. Swierupski

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