CLA-2-:OT:RR:NC:2:226
Ms. Martha DeCastro
Bed, Bath & Beyond
700 Liberty Avenue
Union, NJ 07083
RE: The tariff classification of a cake stand from China
Dear Ms. De Castro:
In your letter, dated April 10, 2013, you requested a tariff classification ruling regarding a cake stand, SKU number 41272619.
A sample was submitted with your ruling request. In accordance with your request, the sample will be returned to you.
The cake stand consists of a glass dome, a ceramic (porcelain) cake plate, a bamboo board and a steel wire stand. In their imported condition, these components will be packaged together in retail packaging. They will be imported packed together ready for retail sale as a set.
The glass dome, ceramic plate and bamboo board are equally significant to the function of the set. The plate and the board will be used to hold cake and other food. The dome will be held over the food to keep it fresh. The metal stand is less significant; it is simply used as a support for the other components.
Under General Rule of Interpretation 3 (b) [GRI 3 (b)] of the Harmonized Tariff Schedule of the United States (HTSUS), no single component of the cake stand imparts its essential character. Of the components which equally merit consideration (the glass dome, ceramic plate and wooden board), the heading for the glass component appears last in the HTSUS. Therefore, in accordance with General Rule of Interpretation 3 (c) [GRI (3) (c)], the set will be classified based on the heading applicable to the glass dome.
The applicable subheading for the cake stand (SKU number 4127261902) will be 7013.49.6000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics: other: valued over three dollars each: other: valued over five dollars each. The rate of duty will be 7.2 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Jacob Bunin at (646) 733-3027.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division