The tariff classification of an Ultimate Entertainment Server from China.

N264585 June 2, 2015 CLA-2-44:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Ms. Gina Grassano F.C. Gerlach & CO., Inc. 290 Central Ave, Suite 105 Lawrence, NY 11559 RE: The tariff classification of an Ultimate Entertainment Server 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 sample submitted will be returned to you. Item number 51000 is described as CreativeWareTM “Wine & Dine Ultimate Entertainment Server”. The item is a bamboo tray with stainless steel handles. The top of the server contains a ceramic cutting board, three ceramic dishes with four sticks and two espresso-colored bamboo trays. The ceramic dishes and bamboo trays are removable. The ceramic cutting board is used for cutting and serving cheese. The ceramic dishes are used to hold condiments and snacks and the bamboo trays are used to hold crackers, etc. The entire item measures approximately 23 inches in length by 16 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 Ultimate Entertainment Server be a composite good set for tariff classification purposes, with the essential character imparted by the bamboo tray. The applicable subheading for the Ultimate Entertainment 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/. 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 Albert Gamble at albert.gamble@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division