CLA-2-69:OT:RR:NC:N2:428
Ms. Sara Hinst
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of a porcelain ceramic Lazy Susan server set from China.
Dear Ms. Hinst:
In your letter dated February 27, 2014, you requested a tariff classification ruling.
The merchandise under consideration is described as the Porcelain Lazy Susan Server Set. It consists of three wedge-shaped, partitioned, sided dishes, a partitioned bowl, and a Lazy Susan-style swiveling base, all packaged together for retail sale.
In your ruling request you state that the dishes and bowl are made of porcelain ceramic, and the base of medium-density fiberboard (MDF). From the information you provided, the dishes measure approximately 1.65 inches high by 7.25 inches long by 15.5 inches wide, the bowl measures approximately 1.88 inches high by 8 inches in diameter, and the swiveling base measures approximately 1.5 inches high by 17.3 inches in diameter. The partitioned dishes are designed to be arranged around the bowl; all of these are placed on the MDF base, which is specially shaped to fit the dishes and bowl. In a telephone conversation on March 3, 2014, you indicated that this article will be marketed and sold as a multi-use household party tray.
The porcelain dishes, porcelain bowl, and MDF base meet the definition of “goods put up in sets for retail sale.” As per GRI 3(b), classification is determined by the component, or components taken together, which confer on the set as a whole its essential character. The porcelain ceramic components clearly provide the essential character of this set.
The applicable subheading for the Porcelain Lazy Susan Server Set will be 6911.10.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware...of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other: Suitable for food or drink contact.” The general rate of duty will be 20.8 percent 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 Nicole Sullivan at (646) 733-3028.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division