The Product
- Made of 100% dolomite ceramic.
- A cup shaped like a cowboy boot, with a braided handle.
- About 6.25 inches tall, with an open top about 3.15 inches across and a base about 5.90 inches across.
- Holds 20 ounces and is valued at $13.90 per dozen.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Cowboy boot cup | HTS 6912.00.4500 | Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Cups valued over $5.25 per dozen |
Explanation
Heading 6912 covers ceramic tableware and kitchenware other than porcelain or china. The request proposed the line for mugs, and CBP disagreed.
CBP relied on the tariff definition of a mug from the court case Ross Products, Inc. v. United States. A mug is a straight-sided or barrel-shaped vessel about as wide across the top as the bottom. It's usually heavier than a cup, with a heavier handle and a flat bottom, and isn't used with a saucer.
Based on its dimensions, CBP found the handled boot cup doesn't meet that definition. That put it on the line for cups valued over $5.25 per dozen.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a ceramic cup with a handle, not made of porcelain or china?
- Is it clearly wider or narrower at the top than at the base?
- Is it valued at more than $5.25 per dozen?
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
N308672, N309174, N326579 and N327015 also cover ceramic cups on the same line. N334248 and N338282 cite it too, for a ceramic cup ruled on together with another item.
- N326579June 10, 2022Ceramic stoneware cup from China6912.00.4500
- N327015July 15, 2022Ceramic stoneware cup from China6912.00.4500
- N334248July 28, 2023Ceramic cup and spoon from China6912.00.4500, 9817.95.05
- N294770March 12, 2018Cup Caddy from China6307.90.9889, 6912.00.4400, 8203.20.6030, 8205.40.0000
- N338282February 27, 2024Ceramic cup and a plastic tumbler from China3924.10.4000, 6912.00.4500, 9817.95.05
- N308672January 7, 2020Handled ceramic cup from China6912.00.4500
- N309174February 4, 2020Handled ceramic cup from China6912.00.4500
- N311627April 6, 2021Ceramic earthenware handled cup from China6912.00.4810
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N361199 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