CLA-2-73:OT:RR:NC:N1:113
Mr. David Quinonez
Trade Product Compliance Specialist
Pier 1 Imports (U.S.), Inc.
100 Pier 1 Place, Level 11
Post Office Box 961020
Fort Worth, TX 76161-0020
RE: The tariff classification of an enameled iron trivet from an unspecified country
Dear Mr. Quinonez:
In your letter dated January 28, 2014, you requested a tariff classification ruling. A sample and a picture of the trivet under consideration were submitted for our review.
The subject article is described in your letter as an enameled iron trivet with a ceramic insert in the middle of the trivet, SKU 2790247. The trivet measures approximately 20.32 cm in width by 20.32 cm in length by 2.54 cm in height. The ceramic insert measures approximately 8 cm in diameter and 0.99 cm in thickness. You indicated that the trivet will be used to protect a countertop or other kitchen surface when an item of high temperature that has been removed from the oven or stove top is placed on the kitchen surface. The subject article is supported by 4 enameled iron feet and sits at the height of 2.54 cm. The trivet at issue protects any surface from the potential damage of an item of high temperature, such as a teapot or pot, resting on the kitchen surface.
The trivet in question is a composite article that consists of an iron stand and a ceramic insert. The iron component and the ceramic component are classified in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the iron and the ceramic components of the subject trivet in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.
As the trivet is a composite good, we must apply rule 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the iron or ceramic component imparts the essential character to the trivet in question. It is the role of the constituent materials or components in relation to the use of the good that imparts the essential character. In this case, the function of the trivet under consideration is to protect any surface from the potential damage that a high temperature might cause, and the iron stand directly performs the function of protecting the kitchen surface from damage. Therefore, it is the opinion of this office that the iron stand imparts the essential character to the trivet. In accordance with GRI 3(b), the trivet under consideration will be classified as a table, kitchen or other household article of iron.
The applicable subheading for the enameled iron trivet, SKU 2790247, will be 7323.94.0040, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, of iron (other than cast iron) or steel, enameled, cooking and kitchen ware, other. The rate of duty will be 2.7 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division