CLA-2-73:OT:RR:NC:N4:422
Ms. Beth Zaffran
Robinson Home Products
170 Lawrence Bell Drive
Williamsville, NY 14221
RE: The tariff classification of a garlic peeler and press set from China
Dear Ms. Zaffran:
In your letter dated June 23, 2021, you requested a tariff classification ruling. A photograph of both items was submitted along with your request.
The items under consideration are referred to as a two-piece garlic peeler and press set, item number 80360. You have indicated that the garlic peeler and press are packaged together for retail sale upon importation. The function of the items is to peel and crush garlic cloves.
The garlic peeler measures approximately 5 1/16 inches long and 1.25 inches in diameter, as measured as its widest points. The peeler is a cylindrical shaped hollow tube, made of silicone. The function of the item is to peel garlic gloves. In use, the peeler is placed on a hard flat surface and the garlic cloves are placed inside the tube. The user presses downward and rolls the tube back and forth until the peel crushes and separates from the clove. The tip of the tube allows the peeled pieces to drop out, while most of the peel remains inside the tube. The peel is now ready to be crushed by the press.
The press measures approximately 4.25 inches long by 2 inches wide and 2.75 inches in diameter, as measured at its widest points. The press has an arc shaped handle made of Acrylonitrile Butadiene Styrene (ABS) plastic and has a stainless steel working edge. The working edge to the press contains uniform round holds. The function of the item is to crush garlic gloves. In use, a peeled garlic clove is placed on a hard, flat surface. The user presses down vertically, and by using a back-and-forth rocking motion, the garlic is minced and crushed.
The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States Annotated (HTSUS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs taken in order. GRI 3(b) covers goods put up in sets for retail sale. Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products 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. The subject articles, in the opinion of our office, meet the criteria for sets as the terms are defined. Having determined that the items constitute a set for tariff classification purposes, we must decide the essential character. Essential character may be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of the constituent material in relation to the use of the goods. The stainless steel working edge to the press imparts the essential character of the set. Accordingly, the set is classified under heading 7323, HTSUS, which is the heading that applies to the garlic peeler and press.
The applicable subheading for the two-piece garlic peeler and press set, item number 80360 will be 7323.93.0060, HTSUS, which provides for “Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polish pads, gloves and the like, of iron or steel: Other: Of stainless steel…Cooking and kitchen ware: Other: Kitchen ware.” The rate of duty will be 2 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 Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division