C89332 C8 Ruling Active

The tariff classification of ceramic tiered servers from China.

Issued July 7, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6912.00.4100

Headings: 6912

Product description

This holder measures approximately 14 inches in height and possesses three hoop-like compartments that are situated in a vertical manner. Each compartment is designed to hold a ceramic bowl, for serving purposes, which measures about 3 inches high by 4 inches at the top diameter. The lids of these bowls depict in relief an assortment of candies and the like. It is stated that these bowls are designed to contain such food items as condiments, candies and jellies. The essential character of the article is imparted by the ceramic bowls.

CBP rationale

The applicable subheading for this ceramic tiered server will be 6912.00.4100, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware.

Full text

NY C89332 July 7, 1998 CLA-2-69:RR:NC:2:227 C89332 CATEGORY: Classification TARIFF NO.: 6912.00.4100 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of ceramic tiered servers from China. Dear Ms. Aldinger: In your letter dated June 19, 1998, you requested a tariff classification ruling. The sample submitted, known as the 3-Tier House Shape Condiment Server (item number 986982), is a composite good that consists of a three-tiered house-shaped metal holder containing ceramic bowls with removable lids. This holder measures approximately 14 inches in height and possesses three hoop-like compartments that are situated in a vertical manner. Each compartment is designed to hold a ceramic bowl, for serving purposes, which measures about 3 inches high by 4 inches at the top diameter. The lids of these bowls depict in relief an assortment of candies and the like. It is stated that these bowls are designed to contain such food items as condiments, candies and jellies. The essential character of the article is imparted by the ceramic bowls. The applicable subheading for this ceramic tiered server will be 6912.00.4100, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...other than of porcelain or china...tiered servers. The rate of duty will be 4.2 percent ad valorem. 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 George Kalkines at 212-466-5794. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →