CLA-2-39:OT:RR:NC:N4:422

Mr. Jeffrey Stapleton
M.E. Dey & Co., Inc.
5007 S. Howell Ave.
Milwaukee, WI 53207

RE: The tariff classification of kitchen utensils, bowls and mugs from China

Dear Mr. Stapleton:

In your letter dated October 22, 2009 and received by this office on June 28, 2010, you requested a tariff classification ruling on behalf of Tailor Made Products.

The submitted samples, each packaged together for retail sale, are identified as follows:

Item Number TCC50094 is identified as a 15 piece Dessert Set that consists of a large silicone plastic mixing spoon, a stainless steel ice cream scoop with a plastic handle, 2 silicone plastic pinch bowls, 2 plastic ice cream bowls, 2 polypropylene plastic root beer mugs, each with a 20 ounce capacity, 3 plastic prep bowls with removable lids, a plastic rabbit-shaped cookie cutter, a plastic duck-shaped cookie cutter, a plastic star-shaped cookie cutter and a plastic heart-shaped cookie cutter.

Item Number TCC50097 is identified as a 22 piece Sundae Sleepover Kit that consists of a large silicone plastic mixing spoon, a stainless steel ice cream scoop with a plastic handle, 4 plastic pinch bowls, 4 plastic ice cream bowls, 4 polypropylene plastic root beer mugs, each with a 20 ounce capacity, 4 paper party hats and 4 LDPE (low density polyethylene) plastic aprons. Printed on the retail box are the words “What is more fun than making your own sundaes and root beer floats at a sleepover?”

Item Number TCC50098 is identified as a 26-piece Holiday Cookie Kit that consists of a nylon cookie turner, a non-stick rolling pin that has polypropylene handles with ABS plastic caps, a stainless steel axle and a non-stick coated steel tube, 6 plastic measuring spoons, 6 plastic measuring cups, 4 plastic cookie cutters, 4 paper party hats and 4 LDPE (low density polyethylene) aprons.

As you requested the samples will be returned to you.

The Explanatory Notes to the Harmonized Commodity Description and Coding System (ENs), although not legally binding, are the official interpretation of the tariff at the international level. In applying the provisions of the Harmonized Tariff Schedule of the United States (HTSUS), Customs will look to the ENs for guidance. In determining whether two or more articles imported together constitute a "set put up for retail sale" and are, therefore, classifiable under a single tariff provision, Explanatory Note X for General Rule of Interpretation (GRI) 3(b) provides the criteria as to whether the goods: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or 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.

It is the opinion of this office that Item Number TCC50097 and Item Number TCC50098 are considered to be "goods put up in sets for retail sale" within the meaning of GRI 3(b) and each set is classifiable under a single tariff provision. The essential character for each of these two sets is provided by the plastic articles. However, in the case of Item Number TCC50094, the subject articles meet criteria (a) and (c) of Explanatory Note X but do not meet criteria (b), as it is the opinion of this office that the various articles of this item meet different needs and are designed to carry out different activities. Consequently, all articles of Item Number TCC50094 must be classified separately.

The applicable subheading for Item Number TCC50097, Item Number TCC50098 and all articles of Item Number TCC50094 except the stainless steel ice cream scoop will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the stainless steel ice cream scoop of Item Number TCC50094 will be 8215.99.5000, 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). The rate of duty will be 5.3% 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/.

You also submitted a sample of Item Number TCC50093, which is identified as an 8 piece Fruit and Vegetable Set and Item Number TCC50106, which is identified as a 6 piece Cookie Kit. Your inquiry does not provide enough information for us to give a classification ruling on these two items. Your request for a classification ruling should include a cost breakdown for all of the pieces in those two kits and an explanation as to how the mixing spatula contributes to the same activity as the other components of the fruit and vegetable set of Item Number TCC50093. When this information is available, you may wish to consider resubmission of your request. We are returning all submitted samples and documentation. If you decide to resubmit your request, please include the samples of Item Number TCC50093 and Item Number TCC50106, along with the description of each of these items and the requested information.

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 Gary Kalus at (646) 733-3055.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division