OT:RR:CTF:CPMMA H317175 AJK
TARIFF NO: 7321.11.10
Mr. Chad Robinson
4424 Crane Dr
Folsom, CA 95630
RE: Request for Binding Ruling on Classification of Trailfort Kitchen
Dear Mr. Robinson:
This letter is in response to your letter, dated January 30, 2021, in which you requested a binding ruling on the classification of the trailfort kitchen under the Harmonized Tariff Schedule of the United States (HTSUS). You initially submitted a ruling request on January 12, 2021. In response, U.S. Customs and Border Protection (CBP) requested additional information concerning your product on January 29, 2021. We have reviewed your requests and determined that the trailfort kitchen is classified in heading 7321, HTSUS.
FACTS:
In your letters, you described that the trailfort kitchen is a fully integrated camping kitchen that is comprised of the following main items: battery, faucet, gas stove, refrigerator, sink, and water pump. All components are permanently attached in an aluminum shell to form a complete unit of the portable kitchen that provides the user with all of the essential features that are necessary to prepare, cook, and wash food while camping. It is designed to be transportable and installable in a vehicle, such as an SUV or pickup truck. The trailfort kitchen will be imported from China and sold as a single, complete unit.
ISSUE:
Whether the trailfort kitchen is a composite good under GRI 3 of the HTSUS and if so, whether its essential character is imparted by the stove component of heading 7321, HTSUS, the sink component of heading 7324, HTSUS, the water pump of heading 8413, HTSUS, the refrigerator of heading 8418, HTSUS, the faucet of heading 8481, HTSUS, or the battery of heading 8507, HTSUS.
LAW AND ANALYSIS:
Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification 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 GRIs 2 through 6 may then be applied in order.
GRI 3(b) states, in pertinent part:
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.
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The HTSUS provisions at issue are as follows:
7321: Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel
7324: Sanitary ware and parts thereof, of iron or steel
8413: Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; part thereof
8418: Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps, other than the air conditioning machines of heading 8415; parts thereof
8481: Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof
8507: Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof
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The Harmonized Commodity Description and Coding System (HS) Explanatory Notes (ENs) constitute the official interpretation of the HS. While not legally binding or dispositive, the ENs provide a commentary on the scope of each heading of the HS at the international level, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
EN to GRI 3(b) provides, in pertinent part:
(VII) In all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
(VIII) 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 73.21 provides, in pertinent part, as follows:
This heading covers a group of appliances which meet all of the following requirements :
(i) be designed for the production and utilisation of heat for space heating, cooking or
boiling purposes;
(ii) use solid, liquid or gaseous fuel, or other source of energy (e.g., solar energy);
(iii) be normally used in the household or for camping.
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The trailfort kitchen is a composite good that is composed of various kitchen-related appliances, including a battery, a faucet, a gas stove, a refrigerator, a sink, and a water pump. All components are permanently attached to an aluminum shell and will be imported as a single, complete unit. Accordingly, the classification of the trailfort kitchen is determined by the application of GRI 3(b), which applies to composite goods. To classify under GRI 3(b), CBP must identify the component that imparts the essential character of the merchandise. “The ‘essential character’ of an article is ‘that which is indispensable to the structure, core or condition of the article, i.e., what it is.’” Structural Industries v. United States, 360 F. Supp. 2d 1330, 1336 (Ct. Int’l Trade 2005). A composite good is classified as if consisting only of the component that imparts the essential character of the merchandise. See e.g., HQ 967291, dated November 9, 2004 (“Under GRI 3(b), the good shall be classified as if consisting only of that component that imparts the essential character to the whole.”).
In your ruling request, you provided that the trailfort kitchen is designed for the convenience of preparing, cooking, and washing food while camping and that the refrigerator has the highest value whereas the battery predominates by weight among the components. It is marketed as a portable, fully assembled kitchen that can be transported and installed in vehicles. While the physical measures of bulk, quantity, weight or value can be considered in an essential character analysis, the merchandise here calls for an analysis of the role of the components in relation to the good. See EN to GRI 3(b)(VIII). The fact that the battery is heavier than the other components or that the refrigerator has a higher value does not capture the essence of “what it is.”
The trailfort kitchen is comprised of appliances that support cooking—an act of which is performed on the stove. For example, the faucet, sink and water pump are necessary to wash groceries and dishes to prepare for cooking, and the refrigerator is needed to keep groceries fresh. While washing and maintaining the freshness of groceries are typically performed in the kitchen, those acts serve a supportive role to cooking as they are typically performed prior to using heat to prepare food for consumption. Similarly, the battery is an auxiliary part as it is used to support other appliances of the trailfort kitchen by storing electricity to power the refrigerator and water pump, or charge other electrical devices. In addition, the battery is not the main or only source of electricity as the user can opt to use the vehicle’s power source or solar power instead. Hence, the component which provides the essential character to the trailfort kitchen in relation to the use of the entire good—to cook food while camping—is provided by the stove.
Historically, CBP has classified composite goods of stove and other kitchen-related appliances in the heading that provides for stove. In NY D87000, dated February 3, 1999, CBP classified a combination of a stove and a sink, which was designed to be installed in recreational vehicles, under heading 7321, HTSUS, which provides for gas stove. Similarly, in NY R01538, dated March 15, 2005, CBP classified a one-piece unit consisting of an electric cooktop, a stainless steel sink with faucet, and a refrigerator under heading 8516, HTSUS, which provides for an electric stove. Moreover, in NY N065078, dated July 9, 2009, CBP classified a combination of a barbeque grill and a refrigerator under heading 7321, HTSUS. In the aforementioned rulings, we found that the stove and grill components imparted the essential character of their respective merchandise. Because the trailfort kitchen is similar to the products described therein, our finding of the gas stove as the primary component of the trailfort kitchen is consistent with prior CBP rulings classifying other combination products that include a stove and other kitchen-related appliances under the applicable heading for stove. Accordingly, under GRI 3(b), the trailfort kitchen is classified as if consisting only of the stove, which imparts the essential character of the entire merchandise.
EN 73.21 provides that heading 7321, HTSUS, covers appliances that are: (1) “designed for the production and utilisation of heat for space heating, cooking or boiling purposes”; (2) “use solid, liquid or gaseous fuel, or other source of energy (e.g., solar energy)”; and (3) “normally used in the household or for camping.” Accordingly, the stove component is, prima facie, classified in heading 7321, HTSUS, as a gas stove, because it is a type of stove that utilizes gas and is designed to be used during camping. Furthermore, as a two-burner light-weight camping stove for use with a gas canister, it is portable in nature. Accordingly, the trailfort kitchen is classified in heading 7321, HTSUS—specifically, in subheading 7321.11.10, HTSUS, which provides for portable gas stove.
HOLDING:
By application of GRI 3(b), the trailfort kitchen is classified in heading 7321, HTSUS, specifically subheading 7321.11.10, HTSUS, which provides for “[s]toves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel: [c]ooking appliances and plate warmers: [f]or gas fuel or for both gas and other fuels: [p]ortable”. The 2021 column one, general rate of duty is 5.7 percent ad valorem.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at www.usitc.gov.
If you require further information, please feel free to contact Ms. Arim J. Kim, to whom this matter has been assigned, at (202) 325-0266.
Sincerely,
for
Craig T. Clark, Director Commercial and Trade Facilitation Division