CLA-2-62:RR:NC:3:353 M82913
Mr. Martin J. Sveum
FedEx Trade Networks
#8 14th Street
P.O. Box 1738
Blaine, WA 98231-1738
RE: The tariff classification of a chef kit from China.
Dear Mr. Sveum:
In your letter dated April 18, 2006, on behalf of B-Bel, Inc., you requested a classification ruling. As requested, the samples will be returned to you.
The submitted sample is an Item #900 No Bake Chef Kit consisting of an apron, chef’s hat, measuring spoons, measuring cups, mixing spoon, mixing bowl, cake pan and recipe book. The bib apron is constructed of woven fabric and features a self-fabric neck strap and waist ties. The chef-style hat is constructed of woven fabric. The measuring spoons, measuring cups, mixing spoon, mixing bowl and cake pan are plastic and are color coded to the ingredient amounts in the recipe book for ease of measurement.
You suggest classification as an “other toy” in subheading 9503.90.00. However, the kit contains a functional apron and hat, and real kitchen equipment that can be used by children when cooking. In addition, the objects in the Item #900 No Bake Chef Kit are designed to carry out different activities and divergent needs. The apron protects while you cook. The hat identifies you as a cook. The utensils are used for measuring ingredients. The kit is not classifiable as a set and each item is classified individually.
The applicable subheading for the apron, if of cotton, will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls: of cotton, other. The duty rate will be 8.1 percent ad valorem. The textile category designation is 359.
The applicable subheading for the apron, if of man-made fibers, will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls: of man-made fibers, other. The duty rate will be 16 percent ad valorem. The textile category designation is 659.
The applicable subheading for the chef’s hat, if of cotton, will be 6505.90.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric…whether or not lined or trimmed: Other: of cotton, flax or both: not knitted…headwear of cotton, other. The duty rate will be 7.5 percent ad valorem. The textile category designation is 359.
The applicable subheading for the chef’s hat, if of man-made fibers, will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric…whether or not lined or trimmed: Other: of man-made fibers: other: not in part of braid, other: other: other. The duty rate will be 20.7 cents per kilogram plus 6.8 percent ad valorem. The textile category designation is 659.
The applicable subheading for the measuring spoons, measuring cups, mixing spoon, mixing bowl and cake pan will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: tableware and kitchenware: other. The duty rate will be 3.4 percent ad valorem.
The applicable subheading for the recipe book will be 4901.99.0092, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other printed books containing 5 or more pages each, but not more than 48 pages each. The duty rate will be Free.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
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 Kenneth Reidlinger at 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division