CLA-2-44:OT:RR:NC:2:230
Mr. Christopher Rini
Laufer Group Int’l
20 Vesey Street
Suite 601
New York, NY 10007
RE: The tariff classification of a bamboo kitchen utensil set from China
Dear Mr. Rini:
In your letter dated September 2, 2010 you requested a tariff classification ruling.
The ruling was requested on a set of six (6) bamboo kitchen utensils (item #1337-6). A sample was submitted for our review and will be returned to you as requested. The set consists of three spoons (solid, slotted, and spork) and three spatulas (solid, slotted, and circular hole) put up for sale in a plastic net bag. Each item is constructed from smoothly-finished bamboo, and has an 8mm circular hole drilled in its handle, approximately 5/8” from the end. Each utensil measures approximately 12” in length and 2 ½” at its widest point. You state that you believe the set should be classified under 4419.00.8000 Harmonized Tariff Schedule of the United States (HTSUS).
General Rule of Interpretation (“GRI”) 3 (b) states as follows:
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
The instant set consists of at least two different articles that are, prima facie, classifiable in different headings (or subheadings, according to GRI 6); the spoons are classifiable under 4419.00.4000, and the spatulas under 4419.00.8000, HTSUS. The set also consists of articles put up together to carry out a specific activity, i.e., cooking. The articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the sets in question are within the meaning of the phrase “goods put up in sets for retail sale”. However, since the spatulas and spoons are equal in number and value, neither imparts the essential character of the set.
The set will therefore be classified in accordance with GRI 3(c):
(c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
The applicable subheading for the bamboo kitchen utensil set will therefore be 4419.00.8000, HTSUS, which provides for Tableware and kitchenware, of wood: Other. The rate of duty will be 3.2 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 Laurel Duvall at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division