CLA-2-69:OT:RR:NC:N4:422
Ms. Mary Tan
Enchante Accessories, Inc.
16 East 34th Street, 16th Floor
New York, NY 10016
RE: The tariff classification of porcelain tidbit dishes on a bamboo base from China
Dear Ms. Tan:
In your letter dated February 5, 2018, you requested a tariff classification ruling.
The submitted illustrations depict the following two items:
CTA3S: 3 Tidbit Bowl Set. This item is comprised of 3 square porcelain dishes that sit on a bamboo base. The 3 square dishes are each 2” tall and are tapered. The top of each dish measures approximately 3¼” by 3¼’ and bottom of each dish measures approximately 1¾” by 1¾”. The bamboo base measures approximately 11¼” by 3¾”.
CTA3R: 3 Tidbit Bowl Set. This item is comprised of 3 round porcelain dishes that sit on a bamboo base. The 3 round dish are each 2¼” tall with the top measuring approximately 3¼” in diameter. The bamboo base measures approximately 14½” by 3½” and is shaped like a paddle which allows the user to hold the entire item up with the handle.
These items are considered to be composite goods under General Rule of Interpretation (GRI) 3. The bamboo base performs the subordinate role of supporting the dishes. The porcelain dishes perform the primary role of holding tidbit food. Therefore, it is the opinion of this office that the porcelain dishes provide these items with the essential character within the meaning of GRI 3(b).
The applicable subheading for CTA3S and CTA3R will be 6911.10.4100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware…of porcelain or china: tableware and kitchenware: other: other: other: …tidbit dishes…. The rate of duty will be 6.3 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 https://hts.usitc.gov/current.
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 Gary Kalus at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division