CLA-2-73:OT:RR:NC:N4:422
Ms. Krisanne Fischer
C/O Julia Flynn- mail code 126
QVC, Inc.
1200 Wilson Drive
West Chester, PA 19380
RE: The tariff classification of a thermal bowl from India.
Dear Ms. Fischer:
In your letter dated January 7, 2019, you requested a tariff classification ruling.
You submitted a sample identified as a thermal bowl, no item number given, which consists of a non-removable stainless steel bowl with a decorative polypropylene outer shell. The serving bowl measures approximately 7” in diameter and features decorative handles and a lid with center knob. The outer shell is decorated with a blue and gold pattern. Your sample will be returned.
The thermal bowl under consideration is a composite article that is comprised of a non-removable stainless steel bowl and a plastic outer shell. The steel and plastic components are classified in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (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 thermal bowl 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 thermal bowl 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 bowl or plastic outer shell imparts the essential character to the article under consideration. It is the role of the constituent materials in relation to the use of the goods that imparts the essential character. In this case, the steel bowl provides the primary function to the item by containing the food and maintaining the temperature of the food. The plastic outer shell plays the secondary role of preventing temperature transfer from the food served in the stainless steel bowl to the exterior of the item. Therefore, it is the opinion of this office that the steel component imparts the essential character to the thermal bowl. In accordance with GRI 3(b), the thermal bowl in question will be classified as an other article of steel.
You have suggested that this item is correctly classified in subheading 7323.93.0060, which provides for “…kitchen …articles…of…steel…: other: of stainless steel…cooking and kitchen ware: other: kitchen ware.” However, we do not agree that this item is correctly classified in the subheading that you have suggested because this thermal bowl is a serving bowl and considered to be tableware rather than kitchenware.
The applicable subheading for the thermal bowl will be 7323.93.0080, HTSUS, which provides for “table…articles…of…steel…: other: of stainless steel…other.” 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