The tariff classification of porcelain coasters in an iron stand from China.

N024140 March 11, 2008 CLA-2-69:OT:RR:NC:1:128 CATEGORY: Classification TARIFF NO.: 6911.90.0050 Ms. Tonja Davenport Dollar General Corporation Import Department 100 Mission Ridge Goodlettsville, TN 37072-2170 RE: The tariff classification of porcelain coasters in an iron stand from China. Dear Ms. Davenport: In your letter dated February 25, 2008, you requested a tariff classification ruling. The submitted sample is identified as Christmas Coasters, Style #KW4125. The product consists of four square shaped coasters contained in an iron stand. In a telephone conversation with this office, you indicated that the coasters are composed of porcelain. The coasters measure approximately 3 ¾” square by ¼” in thickness and are printed with candy canes and peppermints. The subject porcelain coasters in an iron stand is composed of different components and is considered a composite good. Regarding the essential character of the item, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the porcelain coasters impart the essential character to the good.       Your sample is being returned as requested. The applicable subheading for the porcelain coasters in an iron stand will be 6911.90.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and toilet articles, of porcelain or china: Other, Other.” The rate of duty will be 5.4% 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 Sharon Chung at 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division