CLA-2-39:OT:RR:NC:N4:422
Mr. Jeffrey Stapleton
M.E. Dey & Co., Inc.
5007 South Howell Avenue
Milwaukee, WI 53207
RE: The tariff classification of kitchen utensils, bowls and wind-up timers from China
Dear Mr. Stapleton:
In your letter dated June 24, 2010, on behalf of Tailor Made Products, you requested a tariff classification ruling.
The submitted samples, each packaged together for retail sale, are identified as follows:
Item Number TCC50107 is identified as a 17 piece Measure and Prep Kit that consists of a polyethylene plastic mixing spoon, 3 plastic prep bowls with removable lids, 6 plastic measuring cups, 6 plastic measuring spoons and a plastic mechanical kitchen wind-up timer. Also included is a paper shopping list pad and self-adhesive paper labels on which are printed pictures of kitchen utensils, cooking ingredients, and cookies.
Item Number TCC50105 is identified as a 5 piece Pizza Kit that consists of a large silicone plastic mixing spatula, a nylon plastic pizza cutter, a nylon plastic pizza server, a large nylon plastic knife and a plastic tomato-shaped cutting board. Also included is a paper shopping list pad and self-adhesive paper labels on which are printed pictures of kitchen utensils and pizza ingredients.
Item Number TCC50096 is identified as a 15 piece Pizza Party Kit that consists of a large silicone plastic mixing spatula, a silicone plastic pastry brush, a nylon plastic pizza cutter, a nylon plastic pizza server, a non-stick rolling pin (that has polypropylene handles with ABS plastic caps, a stainless steel axle and a non-stick coated steel tube), a large nylon plastic knife, a plastic tomato-shaped cutting board, 4 paper party hats and 4 LDPE (low density polyethylene) aprons.
Item Number TCC50095 is identified as an 8 piece Cutlery and Serving Set that consists of a medium silicone plastic mixing spoon, a nylon plastic pizza cutter, a nylon plastic pie server, a nylon plastic frosting spreader, a small nylon plastic knife, a large nylon plastic knife, and a plastic green pepper-shaped cutting board.
Item Number TCC50091 is identified as a 27 piece Foundation Set that consists of a large silicone plastic mixing spatula, a silicone plastic pastry brush, a large plastic spoon, a stainless steel whisk with a plastic handle, a nylon plastic cookie turner, a non-stick rolling pin (that has polypropylene handles with ABS plastic caps, a stainless steel axle and a non-stick coated steel tube), 6 plastic measuring spoons, 6 plastic measuring cups, a 3-quart plastic mixing bowl with a removable lid, a plastic bear-shaped cookie cutter, a plastic flower-shaped cookie cutter, a plastic butterfly-shaped cookie cutter, a plastic mechanical kitchen wind-up timer, a woven cotton apron, a woven cotton chef’s hat and 2 woven cotton oven mitts.
As you requested the samples will be returned to you.
The Explanatory Notes to the Harmonized Commodity Description and Coding System (ENs), although not legally binding, are the official interpretation of the tariff at the international level. In applying the provisions of the Harmonized Tariff Schedule of the United States (HTSUS), Customs will look to the ENs for guidance. In determining whether two or more articles imported together constitute a "set put up for retail sale" and are, therefore, classifiable under a single tariff provision, Explanatory Note X for General Rule of Interpretation (GRI) 3(b) provides the criteria as to whether the goods: (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.
It is the opinion of this office that Item Number TCC50105 and Item Number TCC50096 are considered to be "goods put up in sets for retail sale" within the meaning of GRI 3(b) and each set is classifiable under a single tariff provision. The essential character for each of these two sets is provided by the plastic articles. Item Number TCC50095 does not meet criteria (a) of Explanatory Note X because this item consists of articles that are all already classifiable in the same subheading.
However, in the case of Item Number TCC50107 and Item Number TCC50091, the subject articles meet criteria (a) and (c) of Explanatory Note X but do not meet criteria (b), as it is the opinion of this office that the various articles of this item meet different needs and are designed to carry out different activities. Consequently, all articles of Item Number TCC50107 and Item Number TCC50091 must be classified separately.
The applicable subheading for Item Number TCC50105, Item Number TCC50096, Item Number TCC50095, all of the articles of Item Number TCC50107 except the kitchen wind-up timer, the paper shopping list pad and the paper stickers and all the articles of Item Number TCC50091 except the kitchen wind-up timer, the pastry brush, the rolling pin, the whisk, the cotton chef’s hat, the cotton apron and the 2 cotton oven mitts will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the wind-up timer of Item NumberTCC50107 and Item Number TCC50091 will be 9106.90.8500, HTSUS, which provides for time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor; other; other; other; other. The rate of duty will be 15 cents each plus 2.3 percent ad valorem plus 0.8 cents per jewel.
The applicable subheading for the paper shopping list pad of Item Number TCC50107 will be 4820.10.2020, HTSUS, which provides for memorandum pads, letter pads and similar articles, of paper or paperboard. The rate of duty will be free.
The applicable subheading for the paper stickers of item Number TCC50107 will be 4911.91.2040, HTSUS, which provides for other printed matter, including printed pictures and photographs: other: pictures, designs and photographs: printed not over 20 years at the time of importation: other: lithographs on paper or paperboard: not over 0.51 mm in thickness: other. The rate of duty will be free.
The applicable subheading for the pastry brush of item number TCC50091 will be 9603.90.8050, HTSUS, which provides for brooms, brushes…..other; other. The rate of duty will be 2.8% ad valorem.
The applicable subheading for the rolling pin and the whisk of Item Number TCC50091 will be 8205.51.3030, HTSUS, which provides for handtools (including glass cutters) not elsewhere specified or included…: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts): kitchen and table implements. The rate of duty will be 3.7% ad valorem.
The applicable subheading for the cotton chef’s hat of Item Number TCC50091will be 6505.90.2060, HTSUS, which provides for hats or other headgear, knitted or crocheted, or made from lace, felt or other textile fabrics, in the piece (but not in strips)…other: other: of cotton, flax or both: not knitted…headwear of cotton, other. The rate of duty will be 7.5 percent ad valorem.
The applicable subheading for the cotton apron of item Number TCC50091 will be 6211.42.0081, 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 applicable subheading for the cotton oven mitts of Item Number TCC50091 will be 6304.92.0000, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The general duty rate will be 6.3 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 Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division