CLA-2-73:OT:RR:NC:N4:422
Ms. Michelle R. Dias
Princess House, Inc.
470 Myles Standish Blvd.
Taunton, MA 02780
RE: The tariff classification of cookware from China
Dear Ms. Dias:
In your letter dated July 30, 2020, you requested a tariff classification ruling. Photographs and schematic diagrams were also submitted with your request.
The merchandise under consideration is the Air Fryer Accessory Set, item # 5599. It consists of a set of kitchen articles containing 6 pieces, all packaged together for retail sale upon importation. You have indicated that all of the items are designed to work with your Princess Air Fryer.
The first item concerned is a cake pan. This round cake pan is made of aluminized steel with a stainless steel handle and has a non-stick coating. This article is not coated or covered with enamel. It measures approximately 5.9 inches in diameter by 6.9 inches long by 3.1 inches high.
The second item concerned is four muffin cups. Each round-shaped cup is made of carbon steel and has a non-stick coating. The articles are not coated or covered with enamel. All of the cups measure approximately 3 inches in diameter by 1.6 inches high.
The third item concerned is a cooking rack. This round-shaped rack is made of stainless steel with handles on each side. It measures approximately 7.5 inches in diameter by 3.5 inches high.
The steel cookware and the stainless steel cookware are considered to be a set put up for retail sale. Explanatory Note (X) to GRI 3(b) states that for purposes of Rule 3(b) the term "goods put up in sets for retail sale” means goods which: (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. GRI 3(b) states in part that goods put up in sets for retail sale, are to be classified as if they consisted of the component which gives them their essential character. This office maintains that the steel cookware imparts the essential character of the set by providing the greatest bulk, weight and value to the set.
The applicable subheading for the 6 piece Air Fryer Accessory Set, item # 5599, will be 7323.99.7000, 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: Other: Not coated or plated with precious metal: Other: Cookingware. The rate of duty will be 5.3 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 Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division