The tariff classification of a porcelain salad serving set with bamboo utensils from China
Issued May 28, 2015 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 submitted illustration depicts an item that is identified as a 9 Piece Salad Serving Set, Item 51005. The item consists of one porcelain salad serving bowl, measuring 12.5” in diameter, four smaller porcelain salad bowls, each measuring 6.7” in diameter, a matching porcelain salt shaker, measuring 4” in height, a matching porcelain pepper shaker, measuring 4” in height and one pair of bamboo salad serving utensils. The utensils consists of a large fork and spoon. All stated components will be packaged together for retail sale before importation. This item is 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. The purpose of this set is to facilitate the eating of salad. The porcelain bowls fulfill this purpose. The utensils provide an ancillary convenient means by which salad can be transferred from the large serving bowl to the smaller bowls. The salt and pepper shakers provide a subordinate option for those who choose to add additional flavor to the salad. Therefore, it is the opinion of this office that the porcelain bowls provide this item with the essential character within the meaning of GRI 3(b).
CBP rationale
The applicable subheading for Item 51005 will be 6911.10.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware.
Full text
N264254 May 28, 2015 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6911.10.8010 Ms. Gina Grassano F.C. Gerlach Co Inc. 290 Central Avenue Room 105 Lawrence, NY 11559 RE: The tariff classification of a porcelain salad serving set with bamboo utensils from China Dear Ms. Grassano: In your letter dated April 28, 2015, on behalf of Creative Bath Products, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a 9 Piece Salad Serving Set, Item 51005. The item consists of one porcelain salad serving bowl, measuring 12.5” in diameter, four smaller porcelain salad bowls, each measuring 6.7” in diameter, a matching porcelain salt shaker, measuring 4” in height, a matching porcelain pepper shaker, measuring 4” in height and one pair of bamboo salad serving utensils. The utensils consists of a large fork and spoon. All stated components will be packaged together for retail sale before importation. This item is 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. The purpose of this set is to facilitate the eating of salad. The porcelain bowls fulfill this purpose. The utensils provide an ancillary convenient means by which salad can be transferred from the large serving bowl to the smaller bowls. The salt and pepper shakers provide a subordinate option for those who choose to add additional flavor to the salad. Therefore, it is the opinion of this office that the porcelain bowls provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for Item 51005 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 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). 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
More rulings on the same tariff codes
The tariff classification of a ceramic-handled cup, a ballpoint pen, and a miniature plastic ball from China
The tariff classification of spice grinders from China.
The tariff classification of porcelain ceramic espresso cups from China.
The tariff classification of a porcelain ceramic baking dish from China
The tariff classification of porcelain dishes from China
The tariff classification of a Lazy Susan with porcelain dishes from China
The tariff classification of a porcelain cereal dishes from China
The tariff classification of porcelain ceramic serving bowls from China.
The tariff classification of a porcelain ceramic Lazy Susan server set from China.
The tariff classification of porcelain ceramic knives from China.
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 →