CLA-2-69:OT:RR:NC:N4:428
Mr. Darren Yokopenic
HSN
1 HSN Drive
St. Petersburg, FL 33729
RE: The tariff classification of a porcelain dinnerware set from China.
Dear Mr. Yokopenic:
In your letter dated February 15, 2010, you requested a tariff classification ruling.
The submitted sample is a porcelain dinnerware set, identified as HSN item 513609, consisting of the following:
8 dinner plates 10.5” diameter, $1.20 per plate
8 salad plates 7.5” diameter, $0.95 per plate
8 soup bowls 8.5” diameter, $1.10 per bowl
8 saucers 6” diameter, $0.60 per saucer
8 cups 6 oz., $0.60 per cup
1 vegetable bowl 9” diameter, $1.50
1 oval serving platter 14” L x 9” W, $2.50
1 sugar bowl 10 oz. $1.30
1 creamer $1.30
Each piece has a white colored body and is decorated around the edge with a leopard pattern between gold bands. The pieces are packed together in a cardboard box.
Your sample is being returned as requested.
In your letter you suggest that the items are separately classified. You suggest that the dinner plates, salad plates, soup bowls and saucers are classified in subheading 6911.10.5200, Harmonized Tariff Schedule of the United States (HTSUS), which provides in part for “Tableware, kitchenware, other household articles and toilet articles, of porcelain or china: Tableware and kitchenware: Other: Other: Other: Cups valued over $8 but not over $29 per dozen; saucers valued over $5.25 but not over $18.75 per dozen; soups valued over $9.30 but not over $33 per dozen; plates not over 22.9 cm in maximum diameter and valued over $8.50 but not over $31 per dozen; plates over 22.9 but not over 27.9 cm in maximum diameter and valued over $11.50 but not over $41 per dozen.”
You also suggest that the cups, vegetable bowl, oval serving platter, sugar bowl and creamer are classified in subheading 6911.10.8010, HTSUS, which provides for “Tableware, kitchenware, other household articles and toilet articles, of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other, Suitable for food or drink contact.”
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. GRI 3 (a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.
The tariff classification of the individual components of the porcelain dinnerware set is provided for as you suggested. However, the porcelain dinnerware set is considered to be a set for tariff classification purposes. We find that all the articles in the dinnerware set are functionally equivalent, since it is the pattern of the dinnerware, not the bulk, quantity, weight, value, or the role of a constituent material in relation to the use of the dinnerware set that creates the initial selling impact. In addition, not all the articles in the set will be used at the same time. Any one or a combination of the articles contained within the set may be used at one time. It is our position that the set does not have an individual component which imparts an essential character. Accordingly, the set will be classified in accordance with GRI 3(c).
Since all of the articles, taken separately, are classifiable in heading 6911, HTSUS, the dinnerware set is classifiable under the subheading which occurs last in numerical order among the articles contained within the set. The classification for the cups, vegetable bowl, oval serving platter, sugar bowl and creamer occurs last in numerical order.
The applicable subheading for the porcelain dinnerware set, identified as HSN item 513609, will be 6911.10.8010, HTSUS, which provides for “Tableware, kitchenware, other household articles and toilet articles, of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other, Suitable for food or drink contact.” The rate of duty will be 20.8% 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/.
Ceramic table/kitchenware may be subject to certain requirements under the regulations administered by the Food and Drug Administration (FDA). If you have any questions regarding these requirements, you may contact the FDA at: Food and Drug Administration, Division of Import Operations and Policy, 5600 Fishers Lane, Rockville, Maryland 20857, Telephone: 1-888-463-6332.
Certain ceramic table and kitchen articles may be subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the FDA. Information on the Bioterrorism Act can be obtained by calling the FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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 Sharon Chung at (646) 733-3028.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division