CLA-2-69:OT:RR:NC:N4:422
Ms. Beth Zaffran
Robinson Home Products, Inc.
170 Lawrence Bell Drive, Suite 110
Williamsville, NY 14221
RE: The tariff classification of porcelain and slate serving platters from China.
Dear Ms. Zaffran:
In your letter dated February 6, 2019, you requested a tariff classification ruling.
You submitted samples of two porcelain serving platters with removable natural slate inserts. The purpose of the thin hand-cut inserts are to keep cheeses and hors d’oeuvres cool while being served. The slate pieces can be chilled in the refrigerator or freezer prior to service. The slate and porcelain platters can be used independently or together.
Your samples will be retained for training purposes.
The first sample is identified as the “CK Classic Cheese Server,” item number 400046, which consists of a slightly oblong platter of porcelain measuring approximately 13.625” at its longest length and 12.875” at its widest width. The center of the platter features a removable, rectangular slate insert that is set in a like-shaped recess in the porcelain platter. The slate insert measures approximately 6.5” by 4.78” and is .1875” thick. The platter and insert together are valued at $6.00 each or $72.00 per dozen.
The second sample is identified as the “CK Classic Slate Server,” item number 400045, which consists of a rectangular platter of porcelain with a removable slate insert. The platter measures approximately 14.25” by 6.75,” with the slate insert just slightly less at 13.125” by 5.6875” and is .1875” thick. The slate insert for this item is also set in a like-shaped recess in the porcelain platter. The platter and insert together are valued at $8.83 per piece or $105.96 per dozen.
Classification under the Harmonized Tariff Schedule of the United States is made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. GRI 2(b) provides that the classification of goods consisting of more than one material or substance shall be according to the principles of GRI 3. GRI 3(a) states that goods should be classified according to the heading, which affords the most specific description, unless the multiple headings under consideration refer to only part of the materials or substances contained in goods that are mixed or composite, or to only part of the items in a set put up for retail sale. GRI 3(b) provides that “composite goods consisting of different materials or made up of different components” are to be classified “as if they consisted of the material or component which gives them their essential character,” and where this is not possible, “under the heading which occurs last in numerical order among those which equally merit consideration.”
The “CK Classic Cheese Server” and the “CK Classic Slate Server” are considered to be composite goods within the meaning of GRI 3. In the instant cases, it is the opinion of this office that the porcelain and slate components of these items are of equal importance and that neither component imparts the essential character of the whole. Both components of this item have equal utility, and therefore, pursuant to GRI 3(c), they will be classified under the heading which occurs last in numerical order among those which equally merit consideration.
The applicable subheading for the “CK Classic Cheese Server,” item number 400046, and the “CK Classic Slate Server,” item number 400045, will be 6911.10.5200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware…of porcelain or china: Other: Other: Other: Platters or chop dishes valued over $40 but not over $143 per dozen.” The general rate of duty will be 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 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