CLA-2-96:OT:RR:NC:N4:415
Mr. Noel S. Limcolioc
Cost Plus Management Services, Inc.
1201 Marina Village Parkway
Alameda, CA 94501
RE: The tariff classification of a barbecue multi-tool from China.
Dear Mr. Limcolioc:
In your letter dated January 10, 2020, you requested a tariff classification ruling.
The product under consideration is described in your submission as a “5-in-1 Barbecue Tool,” SKU number 537864. This item features a corkscrew, a bottle opener, a two-pronged fork, a slotted spatula, and a basting brush, which all fold into the natural wood handle. The individual elements are made of stainless steel, except the basting brush head and bristles which are silicone plastic.
You propose classification as a set under subheading 8215.20.0000 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[s]poons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: [o]ther sets of assorted articles.” In this office’s opinion, as this product is a single tool, with multiple components, it cannot be a set, but rather would be deemed a composite good with multiple functions. General Rule of Interpretation (GRI) 3(b) states in part that composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among the competing headings which equally merit consideration. Inasmuch as no essential character can be determined, GRI 3(b) does not apply. Heading 9603 occurs last in numerical order in comparison to the other components, GRI 3(c) noted.
The applicable subheading for the “5-in-1 Barbecue Tool,” SKU number 537864, will be 9603.90.8050, HTSUS, which provides for “[b]rooms, 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): [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 2.8% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9603.90.8050, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9603.90.8050, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division