CLA-2-39:OT:RR:NC:N4:422
Ms. Kathy Trotta
Conair Corporation
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of a “Mini Baking Tools 3 Pc Set” from China.
Dear Ms. Trotta:
In your letter dated October 8, 2018, you requested a tariff classification ruling.
You submitted a sample identified as item CTG-00-3MBT, “Mini Baking Tools 3 Pc Set” which consists of a silicone spatula, whisk, and basting brush packaged together for retail sale. The tools are referred to as “mini” tools as they only measure approximately 8.5” in length but are considered to be fully functional kitchen tools. Your samples will be returned.
The spatula is composed of a steel core covered in silicone with a silicone blade. The whisk has steel beaters covered in silicone with a polypropylene handle. The brush is composed of a steel core covered in silicone with silicone bristles.
The spatula and the whisk are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. The only material of these items that comes in contact with food when in use is the silicone exterior material. The stainless steel provides the subordinate role of adding support for the overall items. Therefore, it is the opinion of this office that the silicone exterior provides these items with the essential character within the meaning of GRI 3(b).
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.
In the case of item CTG-00-3MBT, 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 CTG-00-3MBT must be classified separately.
The header card to which the tools are attached expresses the multiple uses for the spatula and brush. The spatula is “ideal for scraping jars and icing treats,” and the brush is “great for basting and egg washes.”
The applicable subheading for the spatula and the whisk 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 brush will be 9603.90.8050, HTSUS, which provides for “Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees): Other: Other: Other.” The rate of duty will be 2.8 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 the World Wide Web at https://hts.usitc.gov/current.
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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division