CLA-2-73:OT:RR:NC:N4:422
Ms. Kathy Trotta
Conair Corporation
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of lidded stainless steel bowls 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-SMB, “Set of 3 Mixing Bowls with Lids,”
consisting of three stainless steel bowls with plastic lids to be sold together in a cardboard box. The bowls feature rolled edges and come in three sizes. The 5-Qt. bowl measures approximately 10” across (the open top), the 3-Qt. bowl measures approximately 8.5” across and the 1.5-Qt. bowl measures approximately 7” across. Each bowl has a plastic lid that snaps down into the open top for a secure fit. The lids feature raised “ears” that one can grip to pull the lid off of the bowl. These bowls can be used for mixing and for food storage. These bowls can nest inside one another for storage when not in use. Your sample will be returned.
This item is considered to be “goods put up in a set for retail sale” within the meaning of General Rule of Interpretation (GRI) 3 and is classifiable under a single tariff provision. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings.
EN VII to GRI 3(b), states that in "all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable." However, the term "essential character" is not defined within the HTSUS, GRI’s or ENs. EN VIII to GRI 3(b) gives guidance, stating 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 value, or by the role of a constituent material in relation to the use of the goods." The stainless steel bowls account for the largest bulk and add the greatest value to the set, when compared to the plastic lids. It is therefore the opinion of this office that the stainless steel bowls provide this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for item CTG-00-SMB, “Set of 3 Mixing Bowls with Lids,” will be 7323.93.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Table, kitchen or other household articles and parts thereof, of iron or steel…other, of stainless steel, cooking and kitchen ware, other, kitchen ware.” The rate of duty will be 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 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