CLA-2-73:OT:RR:NC:N1:113
Ms. Elizabeth Kessens
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of whisks from China
Dear Ms. Kessens:
In your letter dated March 14, 2014, you requested a tariff classification ruling. A sample of the subject whisk was submitted for our review and will be returned to you as requested.
The article under consideration is identified as a whisk, Item Number 16990/SKU Number 1410-3601. The whisk consists of silicone covered wire loops attached to a polyvinyl chloride tub and a polypropylene handle. The hand-operated whisk is used to whip and froth different types of food and drink. The article measures approximately 12 inches in length by 2.75 inches in width by 2.75 inches in height. It weighs approximately 0.09 pounds.
The Import Quote Sheet submitted with your ruling request indicates that the whisk is classifiable in subheading 8215.99.5000, Harmonized Tariff Schedule of the United State (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). However, the whisk in question has a working edge in plastic and as per Chapter 82, Note 1, the whisk is not a product of Chapter 82, HTSUS.
The whisk under consideration is a composite article that consists of steel wire, a plastic cover over the wire, a plastic tub and a plastic handle. The steel component and the plastic components are classified in different headings. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the steel and plastic components of the subject whisk in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.
As the whisk is a composite good, we must apply rule 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the steel component or the plastic components impart the essential character to the whisk in question. It is the role of the constituent materials or components in relation to the use of the good that imparts the essential character. In this case, the function of the whisk under consideration is to whip and froth different types of food and drink, and the steel wire directly performs the function of whipping and frothing. Therefore, it is the opinion of this office that the steel wire imparts the essential character to the whisk. The whisk under consideration will be classified as a household article of the constituent material of the wire which is steel. The whisk will be classified in accordance with GRI 3(b) in heading 7323, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel…of iron or steel.
The applicable subheading for the whisk, Item Number 16990/SKU Number 1410-3601, will be 7323.99.9030, HTSUS, which provides for table, kitchen or other household articles and parts thereof, or iron or steel…other, not coated or plated with precious metal, other, other, kitchen or tableware suitable for food or drink contact. 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 Ann Taub at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division