The tariff classification of “Beach Crab Snack Bowls” from China.

N299253 August 7, 2018 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6912.00.4810 Ms. Hailey Yonker HSNi 1 HSN Drive St. Petersburg, FL 33716 RE: The tariff classification of “Beach Crab Snack Bowls” from China. Dear Ms. Yonker: In your letter dated July 13, 2018, on behalf of Cinmar, you requested a tariff classification ruling. You submitted a sample of an item identified as the “Beach Crab Snack Bowls,” item number 160992, which consists of an assortment of three styles of ceramic bowls with painted aluminum stands. The bowls are made of white earthenware ceramic and measure approximately 5” diameter across the open top, 3.5” in diameter at the bottom and 2.75” deep. The bowls are set into a circular opening in the specially designed aluminum stands. The opening is specially fitted to keep the bowls in place and hold them securely. The first style depicts a crab with a beach ball holding a blue and white striped life preserver ring into which the earthenware bowl fits. The approximate dimensions of this style are 5.75” (L) x 5.5” (W) x 7.75” (H). The second style depicts a crab holding a pink flamingo pool float ring into which the earthenware bowl fits. The approximate dimensions of this style are 7” (L) x 5” (W) x 7” (H). The third style depicts a crab holding an orange and white life preserver ring into which the earthenware bowl fits. The approximate dimensions for this style are 6.5” (L) x 5.5” (W) x 3.25” (H). This product qualifies as a composite good as set forth within General Rule of Interpretation (GRI) 3. The aluminum stands provides a supporting and therefore subordinate function to the bowls, which will hold the food items. Therefore, it is the opinion of this office that the earthenware bowls provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for item number 160992 will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware…other than of porcelain or china: tableware and kitchenware: other: other: other: other…suitable for food or drink contact.” The rate of duty will be 9.8 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 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 sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division