The tariff classification of a Double Chip & Dip Serving Set from China.

N265594 June 18, 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 a Double Chip & Dip Serving Set from China. Dear Ms. Grassano: In your letter dated June 10, 2015, on behalf of Creative Bath Products, you requested a tariff classification ruling. The sample submitted will be returned to you. Item number 51008 is described as Creative Ware TM “Double Chip & Dip Serving Set”. The item is a round bamboo tray with a metal holder attached to the base and three ceramic bowls. The top of the server contains a metal holder, which holds two small ceramic bowls that are used for serving crackers and condiments while sitting on the tray. The third, bigger bowl is used for the main items, such as chips, and sits on the bamboo tray. The recessed well in the bamboo tray is used to hold additional crackers, veggies and snacks. The ceramic dishes are removable. The entire item measures approximately 14.75 inches in diameter by 8 .75 inches in height. 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 Double Chip & Dip Serving Set to be a composite good set for tariff classification purposes, with the essential character imparted by the bamboo tray. The applicable subheading for the Double Chip & Dip Serving Set 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