CLA-2-76:OT:RR:NC:N4:422
Ms. Jennifer Charney
Princess House
20 Cabot Blvd, STE 105 Mansfield, MA 02048
RE: The tariff classification of a Buñuelo mold from China
Dear Ms. Charney:
In your letter dated October 19, 2023, you requested a tariff classification ruling. A specification sheet was submitted along with your request.
The item is a buñuelo mold, SKU 10166. The aluminum cast mold has a flower design, is not enameled, glazed, and does not contain nonstick interior finishes. The aluminum cast mold is used to make Mexican fritters called buñuelos. The article measures approximately 4.52 inches long by 0.59 inches high by 0.19 inches thick. The aluminum cast mold contains a 304 stainless steel handle. The stainless-steel handle is removable to clean and angle the buñuelo mold.
In your request, you proposed that this aluminum cast buñuelo mold should be classified under subheading 8215.99.5000, Harmonized Tariff Schedule of the United States (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).” We disagree. This product is unlike the exemplars listed within the language for heading 8215, and thus, would not be considered as similar kitchen or tableware. Therefore, this article would be classified elsewhere according to its constituent material. Therefore, classification in subheading 8215.99.5000 is precluded.
We note that the buñuelo mold, SKU 10166, is composed of more than one metal. The mold is comprised of aluminum. The removable handle is comprised of stainless-steel. Section XV, Note 7 of the HTSUS, states that the classification of articles of base metal containing two or more base metals are to be treated as articles of the base metal that predominates by weight over each of the other metals. Based on the information provided to our office, the metal in the buñuelo mold that predominates by weight is aluminum. Therefore, the buñuelo mold, SKU 10166, will be classified under heading 7615, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of aluminum.
The applicable subheading for the buñuelo mold, SKU 10166, will be 7615.10.5040, HTSUS, which provides for “Table, kitchen or other household articles and parts thereof, of aluminum, Other: Cooking and kitchen ware: Not enameled or glazed and not containing nonstick interior finishes: Cast. Other.” The rate of duty will be 3.1 per cent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7615.10.5040, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 7615.10.5040, 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.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dana Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division