The tariff classification of several ceramic ramekins with metal stand from China.

NY G89218 May 4, 2001 CLA-2-69:RR:NC:2:227 G89218 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Mr. Philip Kwok Lifetime Hoan Corporation One Merrick Avenue Westbury, NY 11590-6601 RE: The tariff classification of several ceramic ramekins with metal stand from China. Dear Mr. Kwok: In your letter dated April 10, 2001, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a composite article, item number 58911W, that consists of six ceramic (non-porcelain) ramekins measuring approximately 1 1/3 inches in height with an open top diameter of 2 ¾ inches. There is also a metal stand of stainless steel, measuring about 8 inches in height, that possesses the following: a metal pole with two tiers of six ring-shaped rotating holders designed for the insertion of the ramekins; a circular-shaped base measuring nearly 5 ¼ inches in diameter; and a loop-shaped top for carrying purposes. You claim that this merchandise should be properly classified under subheading 7323.93.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other: of stainless steel, kitchenware. In support of this classification, it is stated that the essential character of the article is imparted by the metal holder in regard to size and value, noting General Rule of Interpretation 3(b). Further, if there is found to be no essential character, it is alternatively claimed that the ceramic and metal components are of equal importance with the article being classified under the heading (7323, HTS) which occurs last in numerical order among those which equally merit consideration, noting General Rule of Interpretation 3(c). However, it has been determined that the essential character of this composite article is imparted by the ceramic ramekins for which this article is being purchased and for which the stand was specifically designed to contain. The applicable subheading for the ceramic ramekins with metal stand will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other tableware, kitchenware…other than of porcelain or china: other, suitable for food or drink contact. The rate of duty will be 9.8 percent ad valorem. 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 George Kalkines at 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division