CLA-2-69:OT:RR:NC:N4:422
Ms. Krisanne Fischer
C/o Julia Flynn - mail code 126
QVC, Inc.
1200 Wilson Drive
West Chester, PA 19380
RE: The tariff classification of spice grinders from China.
Dear Ms. Fischer:
In your letter dated February 13, 2019, you requested a tariff classification ruling.
You submitted a sample identified as item number K48535, spice grinders, consisting of a grouping of four identical grinders to be sold packaged together. The grinders measure about 5.5” in height and feature a glass holder with straight sides, onto which is affixed a screw-on plastic top, which houses the porcelain ceramic grinding mechanism. There is a knob in the center of the top that can be turned to adjust the size of the size of the grind. The grinders function to grind and release such items as herbs, spices, salt and pepper when the grinder is inverted and the glass holder is rotated. The grinders are imported empty. The sample will be returned to you.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. GRI 2(b) provides that the classification of goods consisting of more than one material or substance shall be according to the principles of GRI 3. GRI 3(a) states that goods should be classified according to the heading, which affords the most specific description, unless the multiple headings under consideration refer to only part of the materials or substances contained in goods that are mixed or composite, or to only part of the items in a set put up for retail sale. GRI 3(b) provides that “composite goods consisting of different materials or made up of different components” are to be classified as if they consisted of the material or component which gives them their essential character,” and where this is not possible, “under the heading which occurs last in numerical order among those which equally merit consideration.”
Each spice grinder is considered to be a composite good within the meaning of GRI 3. In the instant case, it is the opinion of this office that the porcelain grinder mechanism provides the essential character. Therefore, pursuant to GRI 3(b) the grinders will be classified by the grinder’s porcelain component.
You suggested classification under subheading 6912.00.4800, but this office does not agree. That subheading would apply to a ceramic other than porcelain or china.
The applicable subheading for the spice grinders, item number K48535, 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 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