Mr. Krishna Mooklall
Lifetime Brands, Inc.
1000 Stewart Avenue
Garden City, NY 11530
RE: The tariff classification of a cocktail set from China.
Dear Mr. Mooklall:
In your letter dated June 11, 2020, you requested a tariff classification ruling.
Images were provided in lieu of a sample.
The products under consideration are both six-piece cocktail sets and listed as item numbers 5268415 and 5271332. These sets consist of a muddler and reamer, with the wooden muddler on one end and the plastic reamer on the other, a plastic strainer, a stainless steel jigger, a 25 ounce mixing glass made of borosilicate glass, a garnish tool that includes a channel peeler and zester made of plastic and stainless steel, and a stainless steel spin spoon with a plastic handle. In your correspondence, you stated that there is no noticeable difference between the two item numbers. All items will be packaged together, ready for retail sale, and meet the elements to be considered a “set” for classification purposes.
In your request, you suggest that the spin spoon of subheading 8215.99.4060, Harmonized Tariff Schedule of the United States (HTSUS), would provide the classification to this set utilizing General Rule of Interpretation (GRI) 3(c) as all of the pieces are essential and merit equal consideration, and the spoon occurs last in numerical order. We disagree as this is classifiable as a GRI 1 set under subheading 8215.20.0000, HTSUS.
The applicable subheading for these cocktail sets, item numbers 5268415 and 5271332, will be 8215.20.0000, 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 garnish tool, 8205.51.3030, HTSUS, is dutiable at 3.7 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 / 8205.51.3030.
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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 8215.20.0000 / 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., 9903.88.23, in addition to subheadings 8215.20.0000 / 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, 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.
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]
Steven A. Mack
National Commodity Specialist Division