CLA-2-82:OT:RR:NC:N1:118
Macrina Garza
Petco
654 Richland Hills Drive
San Antonio, TX 78245
RE: The tariff classification of a Baking Treat Jar Gift Set from China.
Dear Ms. Garza:
In your letter dated April 18, 2022, you requested a tariff classification ruling on a Baking Treat Jar Gift Set (SKU# 3604555).
The item includes the following
Three stainless steel cookie cutters in the shape of a dog bone, Christmas tree and Christmas stocking
Three recipe cards for dog treats, each a different flavor: blueberry; peanut butter and banana; and peanut butter and pumpkin. The cards are lithographically printed on both sides. On the front are listed the ingredients and equipment needed. On the back are the instructions for combining the ingredients, rolling out the dough, using the cutters to create shapes, baking, and storing.
A glass storage jar with a red plastic snap on lid and a silicone ring. The jar measures 6.29 inches in height by 3.93 inches in diameter. The front features a red printed dog bone design and the words “Happy Pawlidays.”
You have stated that the items will be imported packaged for retail sale and that nothing will be added to the set after importation. The purpose of the set is to prepare and store dog treats.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely based on GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs will be applied, in the order of their appearance.
Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good.
Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.
GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The Baking Treat Jar Gift Set is comprised of recipe cards of heading 4911, HTSUS, a glass jar of heading 7013, HTSUS, and cookie cutters of heading 8205, HTSUS. We find that none of these articles impart the essential character of the subject set. GRI 3(c), HTSUS, directs that in such circumstances the classification will be the heading that appears last in numerical order among those which equally merit consideration. In this case, the heading for cookie cutters appears last in numerical order.
The applicable subheading for the Baking Treat Jar Gift Set (SKU# 3604555) will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools or water-jet cutting machines; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: 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 general rate of duty will be 3.7% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8205.51.3030, 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., 9903.88.03, in addition to subheading 8205.51.3030, 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, including information on exclusions and their effective dates, 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.
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 Anthony E. Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division