CLA-2-82:OT:RR:NC:N4:415
Mr. Joseph J. Kenny
Geodis USA, Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a four-piece BBQ tool set from China.
Dear Mr. Kenny:
In your letter dated November 18, 2020, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc.
An image was provided in lieu of a sample.
The product under consideration is described as a four-piece BBQ tool set, CVS item number 652507. It consists of stainless steel tongs, a stainless steel spatula, a stainless steel two-pronged fork, and a basting brush with a stainless steel handle and silicon bristles. Per your correspondence, the stainless steel handle of the fork contains nickel and it is valued over 25 cents. All items will be packaged together in a canvas bag, ready for retail sale, and meet the elements to be considered a “set” for classification purposes.
The applicable subheading for the four-piece BBQ tool set, CVS item number 652507, will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "[s]poons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: [o]ther sets of assorted articles.”
This set will be dutiable at the rate of duty applicable to that article in the set subject to the highest rate of duty. The two-pronged fork, 8215.99.0500, HTSUS, is dutiable at 0.5¢ each + 8.5% percent plus an additional 25 percent as it is subject to the Section 301 duties as it is from China. This combined rate would provide the highest rate when compared to the other equivalent ad valorem rates. The complete tariff classification for this set will be 8215.20.0000 / 8215.99.0500.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 8215.20.0000 / 8215.99.0500, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.23, in addition to subheadings 8215.20.0000 / 8215.99.0500, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division