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NY M81789

April 18, 2006

CLA-2-69:RR:NC1:126: M81789


TARIFF NO.: 6912.00.4400

Mr. Troy Crago
Atico International (USA), Inc.
501 South Andrews Avenue
Fort Lauderdale, Fl 33301

RE: The tariff classification of ceramic footed mugs from China

Dear Mr. Crago:

In your letter, dated March 15, 2006, you requested a tariff classification ruling regarding two ceramic mugs – a snowman mug and a Santa Claus mug (item number W075AA01028).

A sample was submitted with your ruling request. In accordance with your request, this sample will be returned to you.

Each mug features a character in low relief – the snowman or Santa Claus. Each mug has a footed base.

In your letter you indicated that each article consists of dolomite ceramics.

You stated that these items will be marketed exclusively to consumers for use in the home.

You advised us that the mugs will be used as table/kitchen articles. The mugs will be used to hold beverages and the consumers will drink beverages from the mugs.

You advised us that the Food and Drug Administration (FDA) has approved the use of these mugs for contact with beverages and food.

Your letter states that the measurements of each mug are approximately five inches by 3.25 inches by six inches.

In your letter you asked whether these items should be considered ornamental articles of ceramics classifiable in subheading 6913.90.5000, Harmonized Tariff Schedule of the United States (HTSUS) or functional table/kitchen articles of ceramics classifiable as mugs in subheading 6912.00.4400, HTSUS.

The merchandise will be used for holding and consuming beverages. In addition, the FDA has approved the use of these articles in connection with food and beverages. Thus, they are principally used as table/kitchen articles.

These mugs are regarded principally as functional mugs, not as ornamental articles. Therefore, they are classifiable as mugs in subheading 6912.00.4400, HTSUS, not as ornamental articles in subheading 6913.90.5000, HTSUS.

      The applicable subheading for the ceramic (dolomite) snowman mug will be 6912.00.4400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ceramic tableware, kitchenware, and other household articles and toilet articles, other than of porcelain or china: tableware and kitchenware: other: other: other: mugs and other steins. The rate of duty will be 10 percent ad valorem.

  Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Jacob Bunin at 646-733-3027.

Ceramic table/kitchenware may be subject to certain requirements under the regulations administered by the Food and Drug Administration (FDA).

If you have any questions regarding these requirements, you may contact the FDA at: Food and Drug Administration Division of Import Operations and Policy 5600 Fishers Lane Rockville, Maryland 20857 Telephone: 1-888-463-6332.

Certain ceramic table and kitchen articles may be subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the FDA.

Information on the Bioterrorism Act can be obtained by calling the FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.  

We are unable to issue a ruling on the Santa Claus mug because the classification of this merchandise involves a consideration of whether the product may be classifiable in Chapter 95 as "festive."

Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part:

No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.

As such, CBP will not issue a classification ruling with regard to the Santa Claus mug at this time.

The classification determination may be impacted by court cases currently pending in the Court of International Trade. See Michael Simons Designs, Inc. v. United States, Ct. No. 04-00537; Berwick Industries, Inc. v. United States, Ct. Nos. 98-12-03189, 96-01-00263, 99-01-000436, 99-03-00121, 99-03-00158, 99-06-00356, 98-09-02897, 97-05-00789, 97-06-00983, 97-08-01400, 96-12-0738, 96-05-01359, and 96-04-01197; Waterford Wedgwood USA, Inc. v. United States, Ct. Nos. 00-05-00215, 99-03-00133 and 99-11-00721; Cuthbertson Imports Inc. v. United States, Ct. No. 03-00846; and Wilton Industries, Inc. v. United States, Ct. Nos. 00-11-00528, 00-01-00218, 00-03-00014, 00-03-00015, 00-04-00193, 00-04-00194 and 00-04-00250.

If you wish, you may resubmit your request for a prospective ruling regarding the Santa Claus mug after the appropriate court cases have been resolved. The file on the Santa Claus mug is hereby administratively closed.

If you have any questions regarding the above, contact National Import Specialist Alice Wong at 646-733-3026.


Robert B. Swierupski

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