N240030 N2 Ruling Active

The tariff classification of a cheese serving set from China.

Issued April 11, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6911.10.8010

Headings: 6911

GRI rules applied: GRI 3(b)

Product description

The merchandise under consideration is described as a 10pc Cheese Set. From the information you provided, this cheese set is used to serve cheese and consists of a stainless steel knife measuring approximately 10.25 inches long, a bamboo chopping board measuring approximately 14.13 inches long by 7.5 inches wide by .38 inches high, 3 square porcelain ceramic bowls measuring approximately 4.5 inches long by 4.5 inches wide by 2.5 inches high, four porcelain ceramic cheese pins measuring approximately 2.875 inches long by 2.75 inches wide, and a porcelain ceramic tray measuring approximately 14.76 inches long by 12.6 inches wide by .79 inches high.

CBP rationale

The applicable subheading for the 10pc Cheese Set 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.

Full text

N240030 April 11, 2013 CLA-2-69:OT:RR:NC:4:428 CATEGORY: Classification TARIFF NO.: 6911.10.8010 Ms. Grace Mock Over & Back, LLC 90 Adams Avenue, Suite B Hauppauge, NY 11788 RE: The tariff classification of a cheese serving set from China. Dear Ms. Mock: In your letter dated February 25, 2013, you requested a tariff classification ruling. The merchandise under consideration is described as a 10pc Cheese Set. From the information you provided, this cheese set is used to serve cheese and consists of a stainless steel knife measuring approximately 10.25 inches long, a bamboo chopping board measuring approximately 14.13 inches long by 7.5 inches wide by .38 inches high, 3 square porcelain ceramic bowls measuring approximately 4.5 inches long by 4.5 inches wide by 2.5 inches high, four porcelain ceramic cheese pins measuring approximately 2.875 inches long by 2.75 inches wide, and a porcelain ceramic tray measuring approximately 14.76 inches long by 12.6 inches wide by .79 inches high. You state that the porcelain ceramic tray features indentations sized to contain the three square bowls and the bamboo cutting board, and that the cheese pins may be written on with dry-erase markers or similar implements to identify the cheeses being served. You further state that all ten pieces are packaged together for retail sale. The stainless steel knife, bamboo chopping board, porcelain ceramic bowls, porcelain ceramic cheese pins, and porcelain ceramic tray meet the definition of “goods put up in sets for retail sale.” As per GRI 3(b), classification is determined by the component, or components taken together, which confer on the set as a whole its essential character. The porcelain ceramic components clearly provide the essential character of this set. The applicable subheading for the 10pc Cheese Set 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 general 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). Ceramic table/kitchenware may be subject to certain requirements under the regulations administered by the Food and Drug Administration (FDA). If you have any questions regarding these requirements, you may contact the FDA at: Food and Drug Administration, Division of Import Operations and Policy, 5600 Fishers Lane, Rockville, Maryland 20857, Telephone: 1-888-463-6332. Certain ceramic table and kitchen articles may be subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the FDA. Information on the Bioterrorism Act can be obtained by calling the FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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 Nicole Sullivan at (646) 733-3028. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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