CLA-2-69:OT:RR:NC:4:428
Ms. Kathleen Root
Barthco Trade Services
Division of OHL
5101 S. Broad Street
Philadelphia, PA 19112
RE: The tariff classification of a stoneware caddy with salt and pepper shakers and mustard server from China.
Dear Ms. Root:
In your letter dated March 26, 2009, on behalf of Urban Outfitters Inc., you requested a tariff classification ruling.
The merchandise under consideration is identified as Caddy w/ Salt – Pepper Shakers and Mustard Server, Style #08/11/21/09. It consists of a caddy that features a handle, and three compartments that hold a salt shaker, a pepper shaker and a mustard server, all composed of stoneware, with exteriors that depict a floral motif. The mustard server has a lid and a serving spoon. You have submitted photographs depicting the Caddy w/ Salt – Pepper Shakers and Mustard Server with your request.
The subject stoneware Caddy w/ Salt – Pepper Shakers and Mustard Server is composed of different components and is considered a composite good. Regarding the essential character of the good, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the salt and pepper shakers impart the essential character to the good.
The applicable subheading for the stoneware Caddy w/ Salt – Pepper Shakers and Mustard Server, Style #08/11/21/09, will be 6912.00.4100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware, kitchenware… other than of porcelain or china… Other… salt and pepper shaker sets.” The rate of duty will be 3.9% 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/.
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.
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 Sharon Chung at (646) 733-3028.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division