Ms. Evita Barrientos
34 East 39th Street, Apartment 3A
New York, NY 10016
RE: The tariff classification of a camping mess kit from China.
Dear Ms. Barrientos:
In your letter dated January 10, 2022, you requested a tariff classification ruling.
Images were submitted in lieu of a sample.
The product under consideration is described as a 15-piece camping mess kit / picnic set for two. This kit consists of the following items: a carry bag with the exterior surface made from 100 percent polyester, two stainless-steel dinner plates, two 100 percent cotton napkins, a plastic cutting board, a bottle opener that features a folding knife blade, two stainless-steel spoons, two stainless-steel butter knives, two stainless-steel forks, and two stainless-steel knives. The knives, forks, and spoons all feature plastic handles. This kit would be considered a “set” for tariff purposes.
As per chapter 82 note 3, “[s]ets consisting of one or more knives of heading 8211 and at least an equal number of articles of heading 8215 are to be classified in heading 8215.” The applicable subheading for this camping mess kit, which includes a flatware set, 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 carry bag, classified in subheading 4202.92.9100, HTSUS, is dutiable at 17.6 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 / 4202.92.9100.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 8215.20.0000 / 4202.92.9100, 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 / 4202.92.9100, 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 at https://hts.usitc.gov/current.
Please note that modifications to the Harmonized Tariff Schedule of the United States (HTSUS) [to align the HTSUS on the 2022 version of the Harmonized Commodity Description and Coding System] pursuant to Section 1206 of the Omnibus Trade and Competitiveness Act of 1988 are forthcoming. These modifications, made by Presidential Proclamation 10326 and set forth in Annexes I, II.A, and II.B of U.S. International Trade Commission Publication 5240, will be effective on January 27, 2022. To the extent that the modifications to the HTSUS impact the classification of the merchandise subject to this ruling, you may submit a new ruling request at that time.
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