The tariff classification of a ceramic and bamboo hostess set from China.

N203778 February 28, 2012 CLA-2-69:OT:RR:NC:N4:428 CATEGORY: Classification TARIFF NO.: 6911.10.8010 Ms. Kathy Brennan Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a ceramic and bamboo hostess set from China. Dear Ms. Brennan: In your letter dated February 2, 2012, you requested a tariff classification ruling. The merchandise under consideration is described as the Bamboo Hostess Set, item number 795551. A damaged sample was submitted with your ruling request and will be returned to you. The Bamboo Hostess set is comprised of a serving stand with a removable serving tray, a cutting board, and eight canapé plates, and is used to present and serve hors d’oeuvres. In your ruling request you state that the serving stand and tray are made of bamboo, while the cutting board and canapé plates are made of porcelain ceramic. The porcelain cutting board measures approximately 13 7/8 inches long by 5 7/8 inches wide by ¼ inch high, and features two half-circle cutouts on either end to facilitate handling, while the bottom of the cutting board provides four non-slip pads. The canapé plates are square with rounded edges, and measure approximately 5 5/8 inches long by 5 5/8 inches wide by ½ inch high, and are valued at less than $8.50 per dozen. The serving stand measures approximately 5 ¼ inches long by 7 inches wide by 3 inches high, and serves as a serving tray as well as a storage unit for all of the components. The serving tray, which measures approximately 5 ¼ inches long by 7 inches wide by 1 inch high, features a ¼ inch indentation on its face into which the porcelain cutting board fits precisely. The serving tray may be used as a tray on the top of the stand or may be removed for use separately, either alone or in conjunction with the porcelain cutting board. The bamboo serving stand, bamboo serving tray, porcelain cutting board and porcelain plates meet the definition of "goods put up in sets for retail sale." However, as all components are equally significant during use, this set has no essential character. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 3(c) states that when goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The Bamboo Hostess Set will therefore be classified in accordance with GRI 3(c), that which occurs last in the tariff. In your ruling request you suggest classification of the Bamboo Hostess Set in 4419.00.8000, HTSUS, as other tableware and kitchenware of wood. However, the bamboo components do not provide the essential character of this set. The applicable subheading for the Bamboo Hostess Set, item number 795551, will be 6911.10.8010, HTSUS, which provides for “Tableware, kitchenware, other household articles and toilet articles, of porcelain or china: Tableware or kitchenware: Other: Other: Other: Other: Suitable for food or drink contact.” The general 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 Nicole Sullivan at (646) 733-3028. Sincerely, Thomas J. Russo Director National Commodity Specialist Division