CLA-2-82:OT:RR:NC:1:118
Ms. Linda Huetger
Frankford Candy LLC
9300Ashton Road
Philadelphia, PA 19114
RE: The tariff classification of a shaker, tongs and brush from China.
Dear Ms. Huetger:
In your letter dated August 15, 2011, you requested a tariff classification ruling.
Item 40443IM is described as Jim Beam BBQ Tools. The imported components will be a shaker, tongs and brush. The items are packed inside a fitted plastic tray that has an empty compartment. The tray with its contents is packaged in a cardboard box with a clear plastic viewing panel. The spare compartment of the plastic tray is specially shaped for a bottle of barbeque sauce that will be added in the United States after importation. You have stated that item 40443IM will be imported from two different suppliers. Although the components and method of shipment will remain the same, the material composition of each component will be different. The item imported from supplier #1 will consist of a stainless steel tongs with rubberwood handle, a bristle hair basting brush with rubberwood handle and a tinplate shaker. The item imported from supplier #2 will consists of a stainless steel tongs with oak handle, a bristle hair basting brush with oak handle and a stainless steel shaker.
The applicable subheading for the stainless steel shaker will be 7323.93.0060, Harmonized Tariff Schedule of the United States (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.
The applicable subheading for the tinplate shaker will be 7323.99.5030, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, not coated or plated with precious metal, of tinplate, kitchen or tableware suitable for food or drink contact. The rate of duty will be free.
The applicable subheading for both tongs will be 8215.99.5000, HTSUS, which provides for spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: other: other: other (including parts). The rate of duty will be 5.3% ad valorem.
The applicable subheading for both bristle hair basting brushes, will be 9603.90.8050, HTSUS, which provides for “Broom, brushes.…: Other: Other; Other.” The rate of duty will be 2.8% 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/.
You suggested classifying item 40443IM as a set under 8215.20.0000, HTSUS, which provides for spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: other sets of assorted articles. You have stated that the barbeque sauce is added after importation into the United States. Therefore, in its imported condition the item is not put up in a manner suitable for sale directly to users without repacking. Accordingly, item 40443IM is not classified as a set under GRI 3, which means the components must be separately classified.
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 Kathy Campanelli at (646) 733-3021.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division