Stoneware ceramic coffee mug, 14 ounce, with reactive glaze finish and large handle
Country of origin for this scenario: China.
Recommended HTS code
6912.00.44.00
Mugs and other steins
HIGH confidence. The product is a stoneware ceramic coffee mug — a non-porcelain ceramic article. Multiple CBP rulings directly classify stoneware mugs (including cylindrical, handled mugs not used with a saucer) under 6912.00.44. The key classification question (coarse-grained stoneware of 6912.00.10 vs. 6912.00.44) is resolved by HQ W963317 revoking HQ 961065: fine-grained stoneware (made from beneficiated/refined clay, as is typical of commercial stoneware mugs) does not fall under 6912.00.10 and instead classifies as 'Mugs and other steins' under 6912.00.44. The 10-digit code 6912.00.44.00 appears in the verified HTS rows. No 9903.88 footnote is present on 6912.00.44, but a Section 301 tariff overlay for Chinese-origin goods under 9903.88.03 or 9903.88.04 should be verified with a broker or ACE for current applicability.
Classification analysis generated on July 16, 2026 from the current Harmonized Tariff Schedule and published CBP rulings, for the product description shown — our analysis, not legal advice.
How the classification was reached
GRI Reasoning
Step 1 — GRI 1: Heading Selection
The article is a 14-oz stoneware ceramic coffee mug. Chapter 69 covers ceramic products. The product is not of porcelain or china (stoneware is opaque, non-translucent, fired at high temperature from refined clay), so heading 6911 (porcelain or china) is excluded. Heading 6912 covers 'Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china.' A coffee mug is unambiguously tableware. Heading 6912 controls.
Step 2 — GRI 6: Subheading Selection
Within 6912, the structure is:
- 6912.00.10: Of coarse-grained earthenware, or of coarse-grained stoneware; of fine-grained earthenware meeting specific glaze/color criteria.
- 6912.00.20: Hotel or restaurant ware and other ware not household ware.
- 6912.00.35 / 6912.00.39: Available in specified sets (pattern aggregate value thresholds).
- 6912.00.44: Mugs and other steins (catch-all 'Other' basket for mugs not in sets).
- 6912.00.48: Other (residual).
6912.00.10 analysis: HQ W963317 (revoking HQ 961065) established that commercial stoneware made from refined/beneficiated clay is 'fine-grained stoneware,' which is NOT covered by 6912.00.10 (that provision covers only coarse-grained stoneware and specific types of fine-grained earthenware). Standard reactive-glaze stoneware mugs are made from refined clay bodies and are therefore fine-grained stoneware → 6912.00.10 does not apply.
6912.00.20 analysis: This covers hotel/restaurant ware not for household use. Per HQ H188916, this is a 'use' provision requiring principal use in the food-service trade. A retail stoneware coffee mug sold at $1.90/unit is household ware → 6912.00.20 does not apply.
6912.00.35 / 6912.00.39 analysis: These apply to articles 'available in specified sets' with pattern aggregate value thresholds. A single mug SKU not imported as part of a specified dinnerware set pattern does not qualify → these subheadings do not apply.
6912.00.44 analysis: Covers 'Mugs and other steins' as the specific eo nomine provision for mugs within the 'Other: Other: Other' basket. HQ 957696 defines a mug (citing Ross Products) as a straight-sided or barrel-shaped vessel, heavier than a cup, with a flat bottom, not used with a saucer — squarely matching this product. HQ 952238 further confirms stoneware mugs classify under 6912.00.44. HQ W963317 confirms fine-grained stoneware mugs (not coarse-grained) fall in 6912.00.44.
6912.00.48 analysis: Residual 'Other' — only applicable if the article does not fit 6912.00.44. Since the article is specifically a mug, 6912.00.44 is more specific and takes precedence over the residual 6912.00.48.
Step 3 — 10-digit Statistical Suffix
6912.00.44.00 is the full 10-digit code present in the verified HTS rows (single subdivision, no further breakdown).
Step 4 — Duty Rate
- General (Column 1): 10% ad valorem (as stated in the verified HTS row for 6912.00.44.00).
- Column 2 (Other): 55%.
- Special: Free under listed FTA partners; China is not among them.
- Section 301 / Chapter 99 overlay: 6912.00.44.00 does not carry a 9903.88.15 footnote in the verified rows (unlike some 6912.00.10 subheadings). However, given China origin, the applicable List 3 or List 4 Section 301 overlay (9903.88.03 or 9903.88.04) should be confirmed against current U.S. note 20 enumerated subheadings in ACE/CROSS. This is flagged as a verification item but does not change the heading/subheading recommendation.
Step 5 — Duty Estimate (illustrative)
- Unit value: $1.90; Annual units: 24,000 → Annual value: $45,600
- Base duty at 10%: $4,560/year
- If Section 301 +25% applies: effective rate 35% → $15,960/year (to verify)
Alternatives Considered
- 6912.00.10.00: Excluded — stoneware from refined clay is fine-grained, not covered per HQ W963317.
- 6912.00.48.10: Excluded — 6912.00.44 is the specific eo nomine mug provision and takes precedence.
- 6911.10.8000: Excluded — product is declared and described as stoneware (non-translucent body), not porcelain or china.
Cited CBP rulings
Every ruling below was fetched from CBP’s public CROSS database and verified to exist before this page was published. Links go to the official ruling text.
What it classified: Stoneware mugs, teapots, and dinnerware from refined/beneficiated clay
Why it’s analogous: Directly on point: revoked HQ 961065 and established that fine-grained (refined clay) stoneware mugs do not qualify for 6912.00.10 and are properly classified under 6912.00.44 as 'Mugs and other steins.' Governs the coarse- vs. fine-grained stoneware distinction critical to this classification.
What it classified: Stoneware ceramic mug imprinted with Campbell's Tomato Soup logo
Why it’s analogous: Directly classifies a stoneware ceramic mug (cylindrical, handled, not used with saucer) under 6912.00.44, applying the Ross Products definition of 'mug.' Confirms that handles and mug shape — matching this product — result in 6912.00.44 classification.
What it classified: Packaged stoneware mugs and vinyl placemats imported together from China
Why it’s analogous: Confirms stoneware mugs classify under 6912.00.44 ('Mugs and other steins'); set classification analysis also confirms mug component alone would be 6912.00.44.
What it classified: Stoneware dinnerware, mugs, and teapots
Why it’s analogous: Cited as the ruling subsequently revoked by HQ W963317; establishes the analytical history showing mugs were classified under 6912.00.44 even under the prior (since-revised) analysis. Useful as background but superseded by W963317.
What it classified: Ceramic cup and bowl for food service (Libbey/Syracuse China)
Why it’s analogous: Confirms that 6912.00.20 (hotel/restaurant ware) is a 'use' provision requiring principal use in food service; supports exclusion of that subheading for a retail household mug.
What the duty looks like
Duty math shown for illustrative declared values — $1.90 per unit at 24,000 units per year is our assumption for this explainer, not a measurement of anyone's imports. Your numbers will differ.
- Base duty rate (column 1, general)
- 10%
- Annual declared value at the illustrative numbers
- $45,600
- Base duty per year (illustrative)
- $4,560
- With chapter-99 overlays below (illustrative)
- $4,560
Alternatives considered
The full candidate set from the fetched tariff rows — including rows that would carry a higher duty. Shown so the reasoning is checkable, not to offer a rate menu.
| Code | Description | General rate | Note |
|---|---|---|---|
| 6912.00.10.00 | Of coarse-grained earthenware, or of coarse- grained stoneware; of fine-grained earthenware, whether or not decorated, having a reddish-colored body and a lustrous glaze which, on teapots, may be any color, but which, on other articles, must be mottled, streaked or solidly colored brown to black with metallic oxide or salt | 0.7% | Applicable only to coarse-grained stoneware or fine-grained earthenware meeting specific glaze/color criteria. Per HQ W963317, commercial stoneware made from refined (beneficiated) clay is fine-grained and does not qualify. Rate: 0.7% general — significantly lower, but classification here is incorrect for this product. |
| 6912.00.48.10 | Other | 9.8% | Residual 'Other' for non-porcelain ceramic tableware suitable for food/drink contact. Rate: 9.8% general. Applicable only if the article is not a mug under 6912.00.44; given the eo nomine 'mugs' provision in 6912.00.44, this residual subheading is superseded for this product. |
| 6911.10.45.00 | Mugs and other steins | 14% | Mugs and other steins of porcelain or china. Rate: 14% general. Not applicable here because the product is stoneware, not porcelain or china. Would apply only if CBP laboratory testing reclassified the body material as porcelain. |
Importing this — or something like it?
Get this dossier for your own product: the same analysis on your exact description, origin, and declared values — recommended code, cited rulings, duty math, and the question to hand your broker when it matters.
Classify your product →