Mr. Mahir Akarsu
BJ’s Wholesale Club, Inc.
One Mercer Road
Natick, MA 01760
RE: The tariff classification of a microwave oven, egg poacher and rice/pasta cooker from China
Dear Mr. Akarsu:
In your letter dated April 21, 2010 you requested a tariff classification ruling.
The items you plan to import are a microwave oven, a microwave egg poacher and a microwave rice/pasta cooker. They will be packaged and sold together in a cardboard box. Descriptive literature and illustrations were submitted.
The 0.8 cu. ft. (22.65 liter) 800W countertop microwave oven, model number SGT1802, measures approximately 10 X 18 X 15 inches and weighs 25 pounds. It includes a door safety lock system, an oven window, an oven air vent, a roller ring, a glass tray and a touch pad control panel. The egg poacher is designed to cook one egg at a time in the microwave oven. It is shaped like an egg with a round white plastic base and a removable clear plastic oval lid. The rice/pasta cooker is comprised of a round white plastic base with two handles and an orange plastic fitted lid with steam vents.
You suggest that the microwave oven, the egg poacher and the rice/pasta cooker constitute goods put up in sets for retail sale and that the essential character of the set is imparted by the microwave oven. Although the products are imported, packaged and sold together as a set, we find that this is not a set for tariff purposes.
The Explanatory Notes of the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least 2 different articles which are, prima facie, classifiable in different headings: (b) consist of 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.
The set consists of at least 2 different articles which are, prima facie, classifiable in different headings and is put up in a manner suitable for sale directly to users without repacking. However, it does not consist of products or articles put up together to meet a particular need or carry out a specific activity. All of the items do not interact together to carry out a specific activity. The microwave oven may be used by itself to cook or reheat food. The egg poacher and microwave oven are the only two items used to make poached eggs. In addition, only the rice/pasta cooker and the microwave oven are used to prepare rice/pasta. This is a collection of related items and not a set for tariff purposes. As such, each item will be separately classified.
The applicable subheading for the microwave oven will be 8516.50.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for microwave ovens having a capacity of exceeding 22.5 liters but not exceeding 31.0 liters. The rate of duty will be 2 percent ad valorem.
The applicable subheading for the microwave egg poacher and the microwave rice/pasta cooker will be 3924.10.4000, HTSUS, which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 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 Kenneth T. Brock at (646) 733-3009.
Robert B. Swierupski
National Commodity Specialist Division