The tariff classification of beverage dispensers from China.

N301040 October 23, 2018 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Ms. Kim Howard Mark Feldstein & Associates, Inc. 6703 Monroe St. Sylvania, OH 43560 RE: The tariff classification of beverage dispensers from China. Dear Ms. Howard: In your letter dated October 8, 2018, you requested a tariff classification ruling. You submitted a request for classification of two styles of beverage dispensers. You submitted a photograph and detailed description of the first item identified as GBWH58B, which consists of a round beverage dispenser with spigot, available with or without a metal stand. The body of the dispenser is shaped like a pumpkin and is composed of dolomite ceramic and includes a lift-off lid with pumpkin stem design and an electroplated plastic spigot in the lower front. The round body measures approximately 10” in diameter and holds 4.5 liters of hot or cold beverages. The body is glazed inside and out and is available in three colors, orange, white and black and features such sayings as “Witches Brew,” “Drink Up Witches” and “More Boos Please.” The stand is composed of iron, has three legs and encircles the ceramic dispenser, holding and displaying it above the table surface. You submitted a photograph and detailed description of the second item identified as GBWH57, which consists of an oval beverage dispenser with spigot, available with or without a metal stand. The body of the dispenser is shaped like an oval pumpkin and is composed of dolomite ceramic and includes a lift-off lid with pumpkin stem design and an electroplated plastic spigot in the lower front. The oval body measures approximately 12” in height with 9” diameter and holds 5 liters of hot or cold beverages. The body is glazed inside and out and is available in three colors, orange, white and black and features such sayings as “Witches Brew,” “Drink Up Witches” and “More Boos Please.” The stand is composed of iron, has three legs and encircles the ceramic dispenser, holding and displaying it above the table surface. Whether or not combined with the iron stands, these ceramic dispensers with plastic spigots are considered to be composite goods within the meaning of General Rule of interpretation (GRI) 3. The ceramic dispenser bodies perform the primary role of holding the beverages and provide the greatest bulk to the items. The spigot distributes the beverages but is dependent on the dispenser bodies for the beverage supply. The iron stands perform a subordinate role of holding and displaying the ceramic dispenser bodies. Therefore, it is the opinion of this office that the ceramic dispenser bodies provide these items with the essential character within the meaning of GRI 3(b). The applicable subheading for items GBWH58B and GBWH57 will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other.” The column one, general rate of duty is 9.8% 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 the World Wide Web at https://hts.usitc.gov/current. 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division