CLA-2-69:OT:RR:NC:N4:422
Ms. Gina Grassano
F.C. Gerlach Co Inc.
290 Central Avenue
Room 105
Lawrence, NY 11559
RE: The tariff classification of a porcelain salad serving set with bamboo utensils from China
Dear Ms. Grassano:
In your letter dated April 28, 2015, on behalf of Creative Bath Products, you requested a tariff classification ruling.
The submitted illustration depicts an item that is identified as a 9 Piece Salad Serving Set, Item 51005. The item consists of one porcelain salad serving bowl, measuring 12.5” in diameter, four smaller porcelain salad bowls, each measuring 6.7” in diameter, a matching porcelain salt shaker, measuring 4” in height, a matching porcelain pepper shaker, measuring 4” in height and one pair of bamboo salad serving utensils. The utensils consists of a large fork and spoon. All stated components will be packaged together for retail sale before importation.
This item is considered to be "goods put up in sets for retail sale" within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. The purpose of this set is to facilitate the eating of salad. The porcelain bowls fulfill this purpose. The utensils provide an ancillary convenient means by which salad can be transferred from the large serving bowl to the smaller bowls. The salt and pepper shakers provide a subordinate option for those who choose to add additional flavor to the salad. Therefore, it is the opinion of this office that the porcelain bowls provide this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for Item 51005 will be 6911.10.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware...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 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