Porcelain Coffee Mugs from China

TARIFF CODE RESEARCH RESULTS: Ceramic Porcelain Coffee Mugs
Destination: United States (HTS)
Origin: China

⚠️ MANDATORY PROFESSIONAL REVIEW REQUIRED

This is research assistance only—NOT a legal customs classification. A licensed
customs broker must provide your final classification before importing.
Misclassification carries $500-5,000 fines plus storage fees ($50-200/day).

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CANDIDATE HS CODES (Preliminary Research):

1. HS Code 6911.10.45.00 ✓ PRIMARY CANDIDATE
   Description: “Mugs and other steins” (of porcelain or china, other than bone
   china, not including steins with permanently attached pewter lids, not hotel ware)

   WHY THIS MAY FIT:
   ✓ Product is porcelain (ceramic with <0.5% water absorption, translucent)
   ✓ Primary purpose is household tableware (beverage container)
   ✓ 12 oz capacity standard household mug size
   ✓ Sold in retail boxes (not hotel/restaurant ware)
   ✓ Dishwasher safe feature common for household porcelain

   DECISION FACTORS FOR YOUR BROKER:
   → Confirm true porcelain classification (water absorption ≤0.5% per HTS definition)
   → Verify product meets translucency test for porcelain vs other ceramics
   → Confirm household use classification (not hotel/restaurant ware)

   US HTS DUTY RATE: 14% ad valorem
   Special rates: Free (for qualifying FTA countries - not applicable to China)

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2. HS Code 6912.00.44.00 ALTERNATIVE CANDIDATE
   Description: “Mugs and other steins” (ceramic other than porcelain or china,
   household use, without permanently attached pewter lids)

   WHY THIS MIGHT FIT:
   ⚠ If product fails porcelain water absorption test (>0.5% absorption)
   ⚠ If product is stoneware, earthenware, or other ceramic type

   DECISION FACTOR FOR YOUR BROKER:
   → Material analysis: True porcelain (6911) vs other ceramic (6912)?
   → Water absorption test results
   → Translucency verification

   US HTS DUTY RATE: 10% ad valorem

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PRELIMINARY ASSESSMENT: 6911.10.45.00 appears most likely

REASONING:

1. You specified “porcelain” - Chapter 69, Heading 6911 applies
2. Product is household tableware (beverage container) - mugs classification
3. Sold in retail boxes indicates consumer household use (not hotel/restaurant)
4. 12 oz capacity, dishwasher safe are standard household mug features
5. No pewter lid or hotel-grade features mentioned

KEY CLASSIFICATION FACTOR:
The critical distinction between 6911.10.45 (14% duty) and 6912.00.44 (10% duty)
is the technical definition of “porcelain”:

• Water absorption ≤0.5% of weight = Porcelain (6911)
• Water absorption >0.5% of weight = Other ceramic (6912)

Your broker will need to verify the material specifications with your supplier.

ESTIMATED DUTY & TAXES (Preliminary - China Origin):

• Base Duty (6911.10.45): 14.0% (on FOB value)
• Section 301 Additional Duty: Likely 7.5-25% (requires verification)
• Merchandise Processing Fee: 0.3464% (min $27.75, max $538.40)
• Harbor Maintenance Fee: 0.125% (if arriving by sea)
• Example: $1,000 FOB shipment = ~$140 base + ~$75-250 Section 301 + ~$3.46 MPF + ~$1.25 HMF = $219.71-$394.71 total

NOTE: Section 301 tariffs on China change frequently and may include additional
duties including recent IEEPA tariffs. Total additional duties could range from
7.5% to 45% or higher depending on current policy.

POTENTIAL ISSUES TO VERIFY WITH BROKER:
⚠ China origin: Section 301 tariffs apply (additional 7.5-25%+ on top of base rate)
⚠ Recent IEEPA tariffs: 20% fentanyl-related tariff may apply (subject to ongoing negotiations)
⚠ Reciprocal tariffs: Additional tariffs imposed in 2025 may affect total rate
⚠ Lead/cadmium testing: FDA requires testing for ceramic food contact items
⚠ Porcelain vs other ceramic: Material specification critical for classification
⚠ Anti-dumping duties: Check if specific manufacturer subject to AD/CVD orders

MANDATORY NEXT STEPS:

1. ✅ REQUIRED: Consult licensed customs broker for final classification BEFORE importing
2. ✅ Obtain material specifications from supplier (water absorption rate, translucency test)
3. ✅ Verify current Section 301 tariff rate at import time (rates change frequently)
4. ✅ Confirm lead/cadmium compliance testing requirements with broker
5. ✅ Check USTR website for most current China tariff rates (ustr.gov)
6. ✅ For recurring shipments: Request CBP binding ruling (free, 30-90 days, legally binding)

RESEARCH SOURCES:

• USITC HTS Database (hts.usitc.gov)
• HTSHub Database (htshub.com)
• CBP Section 301 Trade Remedies FAQ (cbp.gov)
• USTR Section 301 Tariff Actions (ustr.gov)

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⚠️ FINAL REMINDER: This research narrows options from thousands to 2 primary codes.
Your customs broker will make the final determination based on material specifications
and current tariff status. Section 301 and other China tariffs are volatile and must
be verified at time of import. Do not import without professional customs broker review.

⚠️ CRITICAL: Given China origin, total landed duty could be 21.5%-39%+ depending on
Section 301 status. Broker consultation is mandatory to determine actual total cost.