The tariff classification of a Complete Hostess Server from China.

Product description

Item number 50001 is described as CreativeWareTM “Wine & Dine Complete Hostess Server”. The item is a bamboo tray with three sections and stainless steel handles. The top of the server contains a ceramic cutting board, a recessed well and a row of three porcelain dishes. The ceramic cutting board is used for cutting fruits and cheese. The recessed well is used to serve crackers, chips, etc. and the row of three ceramic dishes are used for holding condiments, veggies and snacks. The ceramic dishes are removable. The entire item measures approximately 17 inches in length by 13 inches in width. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may 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 article. This office considers the Complete Hostess Server be a composite good set for tariff classification purposes, with the essential character imparted by the bamboo tray.

CBP rationale

condiments, veggies and snacks. The ceramic dishes are removable. The entire item measures approximately 17 inches in length by 13 inches in width. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may 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 article. This office considers the Complete Hostess Server be a composite good set for tariff classification purposes, with the essential character imparted by the bamboo tray. The applicable subheading for the Complete Hostess Server will be 4419.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware and kitchenware, of wood, other (than forks and spoons). The duty rate will be 3.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent TSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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