CLA-2-73:OT:RR:E:NC:N1:113
Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of a bar tool set from China
Dear Mr. Crago:
In your letter dated May 13, 2008, you requested a tariff classification ruling. A copy of a photograph of the bar tool set was submitted for our review.
The merchandise is identified as a 6-Piece Bar Set, item number W038GA08018. The set includes a shaker that has a capacity of 350 ml, an ice tong that measures approximately 6¼ inches in length, a bottle opener that measures approximately 6¼ inches in length, a cocktail strainer that measures approximately 6¾ inches in length, a cheese knife that measures approximately 7 inches in length, and a stand that measures approximately 1¾ inches in length by 5 inches in width by 3¾ inches in depth. All of the bar tools are made of stainless steel. The bar tools are packaged together ready for retail sale prior to shipment.
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 our opinion, 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 shaker imparts the essential character of the set. Accordingly, the set is classified under heading 7323, HTSUS, which is the heading that applies to the stainless steel shaker.
The applicable subheading for the 6-Piece Bar Set will be 7323.93.0060, HTSUS, which provides for table, kitchen or other household articles and parts thereof, 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Ann Taub at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division