CLA-2-69:OT:RR:NC:N4:428
Ms. Jacky Courtney
Phoenix International Freight Services, Ltd.
4470 Olympic Boulevard
Erlanger, KY 41018
RE: The tariff classification of ceramic kitchenware from China.
Dear Ms. Courtney:
In your letter dated January 13, 2011, you requested a tariff classification ruling. You have submitted four samples with your request, and they are being returned as requested.
The first sample is identified as a “Mug & Coaster Gift Set”. It is comprised of a mug and a coaster. You state that the mug is manufactured in China from fine bone china, and has a value of $1.05. It measures 4.25” H by 3.0” D and has a magnolia floral design. The coaster is made of paperboard and is manufactured in New Zealand. It has the same magnolia floral design as the mug, and measures 4.5” L by 3.75” W. The two products are packaged together for retail sale in a clear plastic box.
The second sample is identified as a “Mug & Tray Gift Set”. It is comprised of a mug and a scatter tray. You state that the mug is manufactured in China from fine bone china, and has a value of $1.05. It measures 4.0” H by 3.0” D and has a floral design. The scatter tray measures 8.25” L by 5.5” W. It is made of melamine and is manufactured in Thailand. It has the same floral design as the mug. The two products are packaged together for retail sale in a clear plastic box.
The third sample consists of two porcelain cups and two porcelain saucers packaged in a pink decorative box made of paperboard, which comes with a ribbon made of fabric to tie in a bow to keep the box closed. The cups are valued at $1.91 each, and measure 3.0” H by 3.5” D. The saucers are valued at $1.91 each, and have a diameter of 5.5”. The cups and saucers both have a pink and white colored floral design. The cups and saucers are packaged together for retail sale in the decorative box.
The fourth sample consists of two porcelain cups, two porcelain saucers and two porcelain stir sticks packaged in a gold decorative box made of paperboard, which comes with a ribbon made of fabric to tie in a bow. The cups are valued at $2.07 each, and measure 2.25” H by 3.25” D. The saucers are valued at $2.07 each, and have a diameter of 5.5”. The cups and saucers both have a gold and white colored floral design. The stir sticks measure 4.5” L. The cups, saucers and spoon sticks are packaged together for retail sale in the box.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3 (a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may 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 article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.
The “Mug & Coaster Gift Set” is composed of different components and is considered a set. Regarding the essential character of the “Mug & Coaster Gift Set”, 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. In this case, the mug imparts the essential character of the set.
The applicable subheading for the “Mug & Coaster Gift Set” will be 6911.10.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and toilet articles, of porcelain or china: Tableware and kitchenware: Other: Of bone chinaware: Valued not over $31.50 per dozen pieces.” The rate of duty will be 8 % ad valorem.
Regarding the “Mug & Tray Gift Set”, the merchandise consists of two different articles, each having its own classification. The mugs are classified under heading 6911, HTSUS, and the scatter tray is classified under heading 3924, HTSUS. The mug and tray are packaged together for sale directly to the consumer without repackaging. No component imparts the essential character, so it is classified in accordance with GRI 3 (c). The provision that covers the mug appears last in numerical order among the competing headings which equally merit consideration.
The applicable subheading for the “Mug & Tray Gift Set” will be 6911.10.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and toilet articles, of porcelain or china: Table and Kitchenware: Other: Of bone chinaware: Valued not over $31.50 per dozen pieces.” The rate of duty will be 8 % ad valorem.
The two porcelain cups and two porcelain saucers packaged in the pink decorative box are composed of different components and are considered a set. In this case, the cups impart the essential character of the set.
The applicable subheading for the porcelain cups and saucers, packaged in the pink decorative box will be 6911.10.5200, HTSUS, which provides for “Tableware, kitchenware, other household articles and toilet articles, of porcelain or china: Tableware and kitchenware: Other: Other: Other: Cups valued over $8 but not over $29 per dozen…” The rate of duty will be 8% ad valorem.
The two porcelain cups, two porcelain saucers, and two stir sticks, packaged in the gold decorative box made of paperboard, are composed of different components and are also considered a set. In this case, the cup imparts the essential character to the set.
The applicable subheading for the porcelain cups, saucers, and stir sticks, packaged in the gold decorative box, will be 6911.10.5200, HTSUS, which provides for “Tableware, kitchenware, other household articles and toilet articles, of porcelain or china: Tableware and kitchenware: Other: Other: Other: Cups valued over $8 but not over $29 per dozen...” The rate of duty will be 8% 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 428 at (646) 733-3028.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division