CLA-2-73:OT:RR:NC:N4:422
Ms. Lesa Hubbard
JC Penney
6501 Legacy Drive
Plano, TX 75024
RE: The tariff classification of cookware from India.
Dear Ms. Hubbard:
In your letter dated June 17, 2019, you requested a tariff classification ruling.
You submitted a photograph and detailed description of a cookware set identified as item number 184225, which consists of a set of kitchen articles containing 52 pieces, packaged together in a cardboard box ready for retail sale prior to importation into the United States. The bulk of the set consists of stainless steel cookware. The cookware includes a 1QT sauce pan with glass lid, 2QT sauce pan with glass lid, 5QT Dutch oven with glass lid, 8” fry pan with glass lid and a 9.5” open fry pan. The set also contains other stainless steel items including three mixing bowls with plastic lids, three canisters, four measuring cups, measuring spoons and a 3QT colander. The balance of the set contains: a stainless steel ladle, skimmer, slotted turner, solid spoon, slotted spoon and a carving fork, as well as four of each of large cutlery spoons, small spoons, forks and knives.
In your request you suggest inclusion of the stainless steel colander may negate classification of these articles as a set, however inclusion or deletion of this article of kitchen ware will have no effect on classification.
The stainless steel cookware, kitchen ware and utensils are considered to be a set put up for retail sale. Explanatory Note (X) to GRI 3(b) states that for purposes of Rule 3(b) the term "goods put up in sets for retail sale” means goods which: (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. GRI 3(b) states in part that goods put up in sets for retail sale, are to be classified as if they consisted of the component which gives them their essential character. This office maintains that the stainless steel cookware imparts the essential character of the set by providing the greatest bulk, weight and value to the set.
The applicable subheading for item number 184225, cookware set will be 7323.93.0045, 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, cooking ware, other.” The duty rate 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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division