The tariff classification of a Lazy Susan with porcelain dishes from China
Issued July 27, 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 sample is identified as a Lazy Susan Server, Item# 51003. It consists of a rotating medium density fiberboard (MDF) base that measures approximately 14” in diameter by 1½” in height, 4 white porcelain wedge-shaped serving dishes that measure approximately 11¼” by 5½” by 1¾” in height and 1 white porcelain round serving bowl that measures approximately 5½” in diameter by 2¾” in height. All are packaged together for retail sale prior to importation. The wedge shaped dishes are designed to hold condiments, snacks and veggies while being situated around the bowl when placed on the rotating base. The bowl is designed to hold dips and sauces. 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. It is the opinion of this office that the porcelain dishes and bowl provide this item with the essential character within the meaning of GRI 3(b).
CBP rationale
The applicable subheading for the Item# 51003 will be 6911.10.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware.
Full text
N267010 July 27, 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 Suite 105 Lawrence, NY 11559 RE: The tariff classification of a Lazy Susan with porcelain dishes from China Dear Ms. Grassano: In your letter dated May 8, 2015, on behalf of Creative Bath Products, you requested a tariff classification ruling. The submitted sample is identified as a Lazy Susan Server, Item# 51003. It consists of a rotating medium density fiberboard (MDF) base that measures approximately 14” in diameter by 1½” in height, 4 white porcelain wedge-shaped serving dishes that measure approximately 11¼” by 5½” by 1¾” in height and 1 white porcelain round serving bowl that measures approximately 5½” in diameter by 2¾” in height. All are packaged together for retail sale prior to importation. The wedge shaped dishes are designed to hold condiments, snacks and veggies while being situated around the bowl when placed on the rotating base. The bowl is designed to hold dips and sauces. 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. It is the opinion of this office that the porcelain dishes and bowl provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the Item# 51003 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
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