CLA-2-69:OT:RR:NC:N4:422
Ms. Nina C. Mohseni
Sandler, Travis & Rosenberg, P.A.
225 West Washington Street
Suite 1640
Chicago, Il 60606
RE: The tariff classification of stoneware ceramic dinnerware and serveware from an undetermined country
Dear Ms. Mohseni:
In your letter dated October 9, 2015, on behalf of World Kitchen LLC, you requested a tariff classification ruling.
The submitted illustrations depict various tableware items that are made of stoneware ceramic material and imported in three different groupings, each packaged together for retail sale. These items are further described as follows:
1) Place setting:
1 dinner plate with a 26.7 cm diameter in solid red (“vermilion”),
1 salad plate with a 15.3 cm diameter in solid purple (“twilight”),
1 soup bowl with a 17.8 cm diameter in solid blue (“pool”),
1 fruit bowl with a 12.7 cm diameter in solid yellow (“curry”), and
1 teacup and saucer in solid red (“vermilion”).
2) Serving ware:
1 serving platter with a 38.1 cm diameter in solid green (“sprout”), and
1 serving bowl with a 25.4 cm diameter in solid blue (“pool”).
3) Creamer/sugar:
1 sugar set (i.e., sugar plus lid) in solid red (“vermilion”), and
1 creamer in solid red (“vermilion).
You have claimed that these three retail groupings of merchandise are all correctly classified in subheading 6912.00.39. However, we do not agree that any of these items are correctly classified in the subheading you have suggested because according to Chapter 69 note 6(a) of the Harmonized Tariff Schedule of the United States (HTSUS), merchandise correctly classified in that subheading would have to be sold or offered for sale in the same pattern in which at least the articles listed in 6(b) note are sold or offered for sale. It is the opinion of this office that according to the decision in G.G. Marck & Associates v. United States, Slip Op. 15-62 (June 17, 2015), which you cited in your request, items that are not of the same color would not be considered to be of the same pattern.
Each of the three retail groupings are 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. This office has received an email message from you dated November 2, 2015, which provided the value of each individual article. Classification of these articles are based, among other criteria, with a value per dozen. Therefore, this office has multiplied each of the stated values by twelve in order to determine the correct classification.
For the retail grouping identified as “Place setting”, the main course of the meal would ordinarily be eaten from the dinner plate which consequently defines the character of the set. For the retail grouping identified as “Serving ware”, the platter has the larger dimension measurement and greater value in comparison with the serving bowl. For the retail grouping identified as “Creamer/sugar”, the sugar has the greater value when compared with the creamer. Therefore, it is the opinion of this office that the dinner plate, platter and sugar provides the respective three retail groupings with the essential character within the meaning of GRI 3(b).
The applicable subheading for the retail grouping identified as “Place setting”, the retail grouping identified as “Serving ware” and the retail grouping identified as “Creamer/sugar” will be 6912.00.4500, HTSUS, which provides for ceramic tableware…other than of porcelain or china: tableware and kitchenware: other: other: other: cups valued over $5.25 per dozen; saucers valued over $3 per dozen; soups…valued over $6 per dozen; …plates over 22.9 but not over 27.9 cm in maximum diameter and valued over $8.50 per dozen; platters…valued over $35 per dozen; sugars valued over $21 per dozen; creamers valued over $15 per dozen; and beverage servers valued over $42 per dozen. The general rate of duty will be 4.5 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