The Product
- A red ceramic cup shaped as a three-dimensional Santa Claus, made of 100% dolomite ceramic, with a handle on one side.
- About 5.8 inches tall, 5.2 inches across the open top and 5.6 inches across the base. Holds 22 ounces.
- Two openings in the handle hold a white ceramic spoon about 5 inches long, printed with the words Ho, Ho, Ho in its bowl.
- Not meant for use with a saucer, and designed for household use.
- Cup and spoon are packaged together for retail sale and marketed for Christmas. The cup is valued at $2.50 and the spoon at $0.50.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Ceramic cup and spoon, item #96067 | HTS 6912.00.4500 | Ceramic tableware…other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Cups valued over $5.25 per dozen; saucers valued over $3 per dozen; soups, oatmeals and cereals valued over $6 per dozen; plates not over 22.9 cm in maximum diameter and valued over $6 per dozen |
| Cup and spoon set, item #96067 | HTS 9817.95.05 | articles classifiable in subheadings 6912.00.…the foregoing meeting the descriptions set forth below: utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States |
Explanation
The cup and spoon are packaged together for retail sale, so CBP classified them as a set under GRI 3(b), on the line for the item that gives the set its essential character. CBP found the cup does that. Heading 6912 covers ceramic tableware other than porcelain or china, and CBP placed the set on the line for cups valued over $5.25 per dozen. The requester called it a mug, but CBP found this tapered cup isn't a mug under the tariff definition.
CBP also found the set is a utilitarian article shaped as a three-dimensional Christmas symbol, so it meets subheading 9817.95.05. Under U.S. Note 1 to Chapter 98, an article described there is classified there. Statistical Note 1(a) of Chapter 98 Subchapter XVII requires both codes.
What would change the answer
- The letter defines a mug as a straight-sided or barrel-shaped vessel about the same width at the top as the bottom, with a flat bottom and a heavier handle, not used with a saucer; this cup didn't meet that definition.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a ceramic cup made for household use?
- Is it valued over $5.25 per dozen?
- Does it taper, so it isn't about the same width at the top as at the bottom?
- Is it shaped as a three-dimensional symbol of a specific U.S. holiday, like Santa Claus?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 6912.00.4500 | ✓ Still in the schedule | Heading 6912 › Cups valued over $5.25 per dozen; ... | Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
Rulings N326579, N327015, N308672, N309174 and D83891 put other ceramic cups, including stoneware and handled ceramic cups, on the same line, and N329918 put a ceramic platter there. N338282 covers a ceramic cup and a plastic tumbler, and N325260 covers ceramic tableware.
- N326579June 10, 2022Ceramic stoneware cup from China6912.00.4500
- N327015July 15, 2022Ceramic stoneware cup from China6912.00.4500
- N308672January 7, 2020Handled ceramic cup from China6912.00.4500
- N309174February 4, 2020Handled ceramic cup from China6912.00.4500
- N338282February 27, 2024Ceramic cup and a plastic tumbler from China3924.10.4000, 6912.00.4500, 9817.95.05
- D83891October 23, 1998Ceramic cup from China6912.00.4500
- N329918January 6, 2023Ceramic platter from China6912.00.4500
- N325260April 11, 2022Ceramic tableware from China6912.00.4810
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N334248 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms