CLA-2 CO:R:C:F 950609 LPF
8211.92.2000
Mr. Dan Timney
Yamato Customs Brokers U.S.A., Inc.
353 Point San Bruno Blvd.
South San Francisco, CA 94080
RE: Kitchen Organizer Set; Plastic Kitchenware in heading 3924;
Household Handtools in heading 8205; Kitchen Glassware in
heading 7013; Knives with cutting blades in 8211
Dear Mr. Timney:
This is in response to your letter of September 16, 1991
submitted on behalf of your client, CGS International of San
Leandro, CA. Your inquiry requests the proper classification of
a kitchen organizer set under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA). You submitted a sample
with your request for a binding ruling.
FACTS:
The article is described as a "27 piece ultimate organizer
set" and consists of four measuring cups, five measuring spoons,
one can opener, one bottle opener, one vegetable peeler, five
melamine tools (spatula, slotted spoon, ladle, serving spoon,
fork), one beater whipper (also known as a whisk) and eight spice
bottles. All the articles are attached to a revolving holder
that rests on a table or counter.
The measuring cups, measuring spoons, tools and holder are
plastic. The whisk is steel. The can opener, bottle opener and
vegetable peeler are composed of plastic and steel. The glass
spice bottles have plastic screw caps. The article is imported
from Taiwan.
ISSUE:
Whether the components of the kitchen organizer form a set
for tariff purposes and, if they do not form a set, what are the
applicable HTSUSA headings for its individual components.
-2-
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUSA. The majority of imported goods are
classified by application of GRI 1, that is, 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. The Explanatory Notes to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRI's.
The kitchen organizer consists of several articles. The
fork, ladle, slotted spoon, serving spoon, spatula, measuring
spoons, measuring cups and plastic organizer are classifiable in
heading 3924, HTSUSA. The can opener, bottle opener and whisk
are classifiable in heading 8205, HTSUSA. The peeler is
classifiable in heading 8211, HTSUSA. Finally, the spice bottles
are classifiable in heading 7103, HTSUSA.
Since the HTSUSA provides for each of these articles in
separate headings, classification is determined by applying GRI
3(a) which explains, in pertinent part, that when goods are,
prima facie, classifiable in two or more headings, the articles
are to be classified in the heading which provides the most
specific description of the good in question. However, all
headings are regarded as equally specific when each refers to
part only of the items in a set put up for retail sale.
In determining whether the kitchen organizer qualifies as a
set put up for retail sale, Explanatory Note X to GRI 3(b)
provides that goods put up in sets for retail sale means 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).
-3-
The kitchen organizer meets criteria (a) and (c), but does
not meet criterion (b). The articles included in the kitchen
organizer are used for divergent purposes. Although the articles
classifiable as plastic kitchenware, handtools or knives relate
to the preparation or serving of food or drink, the spice bottles
are principally used to store food. See Headquarter's Ruling
087727. Since the components of the kitchen organizer are put
together to carry out several different activities or to meet
various needs, they do not satisfy criterion (b) in Explanatory
Note X to Rule 3(b). Since the kitchen organizer fails as a set,
we return to GRI 1 to classify each component of the kitchen
organizer separately.
HOLDING:
The individual components of the kitchen organizer are
classified as follows. The fork, ladle, slotted spoon, serving
spoon, spatula, measuring spoons, measuring cups and organizer
are classifiable in subheading 3924.10.5000, HTSUSA, as,
"[t]ableware, kitchenware, other household articles and toilet
articles, of plastics: Tableware and kitchenware: Other," at a
general column one rate of duty of 3.4 percent ad valorem.
The bottle opener, whisk and can opener are classifiable in
subheading 8205.51.3030, HTSUSA, as, "[h]andtools...not elsewhere
specified or included...Other handtools...and parts thereof:
Household tools, and parts thereof: Of iron or steel: Other
(including parts), Kitchen and table implements," at a general
column one rate of duty of 5.3 percent ad valorem.
The peeler is classifiable in subheading 8211.92.2000,
HTSUSA, as, "[k]nives with cutting blades, serrated or not
(including pruning knives),...: Other: Other knives having fixed
blades, and parts thereof: With rubber or plastic handles:
Kitchen and butcher knives," at a general column one rate of duty
of 1 cent each plus 5.7 percent ad valorem.
The spice bottles are classifiable in subheading
7013.39.2000, HTSUSA, as, "[g]lassware of a kind used for table,
kitchen, toilet, office, indoor decoration or similar purposes
(other than that of heading 7013 or 7018) (con.): Glassware of a
kind used for table (other than drinking glasses) or kitchen
purposes other than that of glass-ceramics: Other: Other: Valued
not over $3 each," at a general column one rate of duty of 30
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division