CLA-2 RR:CR:GC 963868 GOB
Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153
RE: Gourmet tool set
Dear Mr. Hoffacker:
This letter is in further response to your letter of February 17, 2000, on behalf of Consolidated Stores, Inc., requesting a ruling under the Harmonized Tariff Schedule of the United States (“HTSUS”), of two gourmet tool sets. The Customs National Commodity Specialist Division, New York, responded with regard to the classification of the three-piece gourmet tool set (item # 11110280H) in NY F83390 dated March 23, 2000.
FACTS:
The merchandise at issue here is a four-piece gourmet tool set (item # 11110288H). A merchandise information sheet describes the four articles as a peeler (i.e., a vegetable peeler), shears, paring knife, and bottle opener. All four items are stated to be of stainless steel in the item description on the merchandise information sheet. The product material description on the merchandise information sheet provides: “plastic – 20% rubber – 10% stainless steel – 70%.”
ISSUE:
What is the tariff classification of the subject items?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI’s”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI’s may then be applied.
Heading 8205, HTSUS, provides in pertinent part for handtools not elsewhere specified or included. The bottle opener and the vegetable peeler, each item by itself, would be provided for in heading 8205, HTSUS. Our position with respect to the classification of vegetable peelers was recently clarified in the following rulings, all issued on January 8, 2000: HQ 964639, HQ 964640, HQ 964648, HQ 964649, HQ 964650, and HQ 964651.
Heading 8211, HTSUS, provides in pertinent part for knives with cutting blades other than knives of heading 8208, HTSUS (heading 8208 provides for knives and cutting blades for machines or for mechanical appliances). The paring knife, by itself, would be provided for in heading 8211, HTSUS.
Heading 8213, HTSUS, provides in pertinent part for scissors, tailors’ shears and similar shears. The shears, by themselves, would be provided for in heading 8213, HTSUS.
The Harmonized Commodity Description and Coding System Explanatory Notes (“EN’s”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80.
GRI 3 provides as follows:
When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:
The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.
Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
EN (VIII) for GRI 3(b) provides:
The factor which determines essential character will vary as between different kinds of goods. It may, for example, 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 goods.
EN (X) to GRI 3(b) provides:
For the purposes of this Rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which:
(a) consist of at least two different articles which are, prima facie, classifiable in different headings ...
(b) consist of products or 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 (e.g., in boxes or cases or on boards).
It is our determination that the four items in the subject gourmet tools set constitute “goods put up in a set for retail sale” within the meaning of GRI 3(b) as they meet the criteria specified in EN (X) to GRI 3(b), above. The items consist of four articles which are prima facie classifiable in at least two headings; they are put up together to carry out a specific activity, i.e., food preparation; and they are put up in a manner suitable for sale directly to users without repacking, blister packed on a cardboard backing.
As stated above, if imported separately, the items in the gourmet tool set would be provided for in the following HTSUS headings: bottle opener and vegetable peeler – heading 8205, HTSUS; paring knife – heading 8211, HTSUS; and shears – heading 8213, HTSUS.
Pursuant to GRI 3(a), four headings each refer to part only of the items in a set put up for retail sale. Therefore, those headings are to be regarded as equally specific in relation to the items.
At GRI 3(b), the gourmet tool set is a good put up in a set for retail sale. There is no satisfactory evidence as to the essential character of the set. Further, beyond the lack of evidence with respect to essential character, it is our belief that no one item in the set gives the set its essential character. Accordingly, we are unable to classify the merchandise pursuant to GRI 3(b).
Therefore, we proceed to GRI 3(c), i.e., the goods shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
Pursuant to GRI 3(c), we determine that the gourmet tool set is provided for in heading 8213, HTSUS, and is classified in subheading 8213.00.90, HTSUS, as: “Scissors, tailors’ shears and similar shears ... : ... Valued over $1.75/dozen: ... Other ...” We note that if the shears are valued at $1.75 per dozen or less, the gourmet tool set would be classified in subheading 8213.00.30, HTSUS, as: “Scissors, tailors’ shears and similar shears ... : Valued not over $1.75/dozen.”
HOLDING:
The four piece gourmet tool set (item # 11110288H) is provided for in heading 8213, HTSUS, and is classified in subheading 8213.00.90, HTSUS, as: “Scissors, tailors’ shears and similar shears ... : ... Valued over $1.75/dozen: ... Other ...”
Sincerely,
John Durant, Director
Commercial Rulings Division