CLA-2-73:OT:RR:NC:N4:422
Mr. John M. Strough
Mohawk Global Logistics Corp.
123 Air Cargo Road
North Syracuse, NY 13212
RE: The tariff classification of a stainless steel kettle and ceramic serving platters from China
Dear Mr. Strough:
In your letter dated November 28, 2016, on behalf of Chefs Medal LLC, you requested a tariff classification ruling.
The submitted illustrations depict items that are identified as a Pour Over Kettle and a three-tiered serving platter display with metal stand. The kettle is made of stainless steel and has a slim gooseneck spout for pouring water over coffee or tea that was heated within the kettle on a stovetop. Built into the lid of the kettle is a thermometer that allows the user to gauge the temperature of the heated water.
The three-tiered serving platter display with metal stand consists of three rectangular shaped serving platters that are each made of white stoneware ceramic material and are situated on different levels of a black iron rack. Each platter measures approximately 12” by 5.9” by ¾” in height. Assembled on the rack, the entire item measures approximately 12”x 12” x 18” in height. The platters are valued under $35 per dozen.
The applicable subheading for the three-tiered serving platter display with metal stand will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ceramic tableware, kitchenware…other than of porcelain or china: tableware and kitchenware: other: other: other: other…suitable for food or drink contact. The rate of duty will be 9.8 percent ad valorem.
The applicable subheading for the Pour Over Kettle will be 7323.93.0015, HTSUS, which provides for …kitchen …articles…of…steel…: other: of stainless steel…cooking and kitchen ware: teakettles. 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 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