CLA-2-73:OT:RR:NC:N4:422
Mr. Godfrey Yeung
Smart Concept Trading Limited
Flat C, 8/FL, Mai Wah Industrial Building, 1-7 Wah Sing Street Kwai Chung China
RE: The tariff classification of a jar lifter from China
Dear Mr. Yeung:
In your letter dated July 18, 2024, you requested a tariff classification ruling. A photograph was submitted along with your request.
The merchandise is referred to as jar gripping tongs, Model #MS562980038001. The article is made of iron with chrome plating. The iron with chrome plating jar lifter contains polypropylene plastic handles and vinyl tongs. The jar lifter measures approximately 8.8 inches in length by 3.1 inches wide by 2 inches in thickness.
The item allows the user to put glass jars into hot water and remove them without getting burned. The jar lifter is used to sterilize glass jars used for home canning of food.
The jar lifter under consideration is a composite article that consists of iron with chrome plating, polypropylene plastic handles, and a vinyl plastic tong. The iron component and the plastic components are classified in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the Unites 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 iron and plastic components of the subject jar lifter 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 jar lifter 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 iron with chrome plating component or the plastic components impart the essential character to the jar lifter in question. It is the role of the constituent materials or components in relation to the use of the good that imparts the essential character. In this case, the
iron with chrome plating accounts for the vast majority of the bulk, weight, and value for the jar lifter. Therefore, it is the opinion of this office that the iron with chrome plating imparts the essential character to the jar lifter. The jar lifter under consideration will be classified as a household article of the constituent material of the jar lifter which is iron.
In accordance with GRI 3(b), the jar lifter will be classified in heading 7323, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel…of iron or steel.
The applicable subheading for the jar gripping tongs, Model #MS562980038001 will be 7323.99.7000, 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division