CLA-2-69:OT:RR:NC:N4:422
Mr. John Strough
Mohawk Global Logistics Corp.
123 Air Cargo Road
North Syracuse, NY 13212
RE: The tariff classification of stoneware tidbit dishes on a metal base from China.
Dear Mr. Strough:
In your letter dated October 16, 2018, on behalf of Chefs Medal LLC, you requested a tariff classification ruling.
You submitted a photograph and detailed description of an article identified as item number B09043, that consists of three square ceramic dishes which you refer to as ramekins that sit side by side in an iron display stand. The three white dishes are made from stoneware ceramic and measure approximately 4” square, across the open top, tapering to a smaller bottom, by 2.5” in height. The display stand is made from iron and measures approximately 12” in length, by 4” wide by 3” in height.
You suggest that this article be classified under subheading 6912.00.4810, the subheading which provides for other ceramic tableware or kitchenware other than porcelain or china suitable for food or drink contact but this office does not agree. Ramekin dishes of 6912.00.4810 are used principally as individual serving and baking dishes so classification under the subheading you suggested is precluded.
This item is considered to be a composite good under General Rule of Interpretation (GRI) 3. The iron base performs the subordinate role of supporting the dishes. The stoneware dishes perform the primary role of holding tidbit food. Therefore, it is the opinion of this office that the porcelain dishes provide these items with the essential character within the meaning of GRI 3(b).
The applicable subheading for item number B09043 will be 6912.00.4100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Steins with permanently attached pewter lids; candy boxes, decanters, punch bowls, pretzel dishes, tidbit dishes, tiered servers, bonbon dishes, egg cups, spoons and spoon rests, oil and vinegar sets, tumblers and salt and pepper shaker sets.” The rate of duty will be 3.9 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