CLA-2-69:OT:RR:NC:N4:422
Ms. Laurel Scapicchio
BJ’s Wholesale Club, Inc.
25 Research Drive
Westborough, MA 01581
RE: The tariff classification of a tea infuser and ceramic teapot from China.
Dear Ms. Scapicchio:
In your letter dated April 6, 2018, you requested a tariff classification ruling.
You submitted a photograph and detailed description of BJ’s SKU number 153745, identified as a stainless steel tea infuser and ceramic teapot, put up as a set for retail sale. The removable infuser is basket-shaped with a rounded bottom composed of stainless steel mesh, with an overhanging lip at the open top. The lip of the infuser rests in the open top of the teapot for brewing tea. The teapot, is composed of stoneware ceramic, has a removable lid, and measures approximately 8” in height and 5” in diameter at its widest point. It is available in red, blue and green.
Although you suggest classification in Chapter 69 as a ceramic article, we do not agree.
These items are considered a composite good under General Rule of Interpretation (GRI) 3. The teapot performs the subordinate role of holding the tea. The stainless steel tea infuser performs the primary role of allowing loose tealeaves to be placed inside it in order to brew the hot tea. Therefore, it is the opinion of this office that the stainless steel tea infuser provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for BJ’s SKU number 153745 will be 7323.93.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Table, kitchen or other household articles and parts thereof, of iron or steel, other, of stainless steel, cooking and kitchen ware, other, kitchen ware.” The rate of duty will be 2 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 the 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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division