CLA-2-76:OT:RR:NC:N4:422
Ms. Carissa Clark
Cornerstone Brands, Inc.
5568 West Chester Rd
West Chester, OH 45069
RE: The tariff classification of an aluminum chip and dip server with steel lid from China
Dear Ms. Clark:
In your letter dated October 15, 2014, on behalf of Cinmar LLC DBA Frontgate and GrandinRoad, you requested a tariff classification ruling.
The submitted sample is identified as a Covered Turtle Chip and Dip Server. This item is comprised of an oblong aluminum serving dish that has five compartments; four around the perimeter and one in the center. The center compartment is designed to hold the dip and the four other compartments are designed to hold the chips. The dish measures approximately 16” by 12” and stands approximately 2” high.
The serving dish is fitted within a wooden tray which has aluminum ornaments attached to the front, sides and back that are designed in the appearance of a turtle’s head and legs, respectively. The ornaments are chrome plated with a shiny nickel finish. Fitted on top of the dish is a mesh stainless steel dome lid that is designed to appear like the turtle’s shell. The entire item measures approximately 23” from the front of the turtle’s head to the back of the hind legs and stands approximately 8¼” high with the lid in place on top. As you requested, the sample will be returned to you.
According to Harmonized Tariff Schedule of the United States (HTSUS) Section XV Note 3, “Throughout the schedule, the expression ‘base metals’ means: iron and steel, copper, nickel, aluminum, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium.”
According to HTSUS Section XV Note 7, “Classification of composite articles: Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the General Rules of Interpretation) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals.”
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The wood tray performs the subordinate role of holding the serving dish in place, as well as assisting in providing the decorative appearance of a turtle. The weight of the aluminum components of this item predominate over the weight of the other base metal components.
The applicable subheading for the Covered Turtle Chip and Dip Server will be 7615.10.9100, HTSUS, which provides for…other household articles…of aluminum…:…other household articles…: other: other. The rate of duty will be 3.1 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 Gary Kalus at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division