CLA-2-69:OT:RR:NC:N4:428
Ms. Josie Gonzalez
Costco Wholesale Corp.
999 Lake Dr.
Issaquah, WA 98027
RE: The tariff classification of a porcelain three-tiered server from China.
Dear Ms. Gonzalez:
In your letter dated January 6, 2011, you requested a tariff classification ruling.
The merchandise under consideration, identified as a “Porcelain Multi-Tier Server,” item number 562574, is a three-tiered server consisting of three circular porcelain plates in graduating sizes on a stainless steel stand. The item measures 18 inches in height by 12.875 inches across its widest diameter. The plates are secured with a stainless steel shaft inserted through the center of each plate, and are vertically positioned an equal distance apart to provide multiple layers for presenting and holding food. Each plate is white with scalloped edges, and features recessed circular compartments to hold small porcelain dishes. Included are twenty small white porcelain dishes, each measuring 2.625 inches in diameter and 1.125 inches high, which are specifically shaped to fit into the compartments of the plates. Photographs of the item were submitted with your request.
The applicable subheading for the porcelain three-tiered server will be 6911.10.4100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and toilet articles, of porcelain or china: Tableware and kitchenware: Other: Other: Other…tiered servers.” The rate of duty will be 6.3 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/.
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