CLA-2-82:OT:RR:NC:N4:415
Ivette Ocasio
Ralph Lauren
100 Metro Boulevard
Nutley, NJ 07110
RE: The tariff classification of a bar mixer set from India.
Dear Ms. Ocasio:
In your letter dated June 5, 2025, you requested a tariff classification ruling.
Images were submitted in lieu of a sample.
The product under consideration is described as a bar mixer set, and it includes a bar spoon, ice tongs,
strainer, jigger, bottle opener, peeler, and a leather case which houses the preceding items. The bar spoon is
made wholly of stainless steel and the other bar tools are made of stainless steel with riveted walnut wood
handles.
As this is a set for classification purposes and contains multiple articles of heading 8215, it is specifically
provided for under subheading 8215.20, General Rule of Interpretation 1 noted.
The applicable subheading for this bar mixer set will be 8215.20.0000, 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.”
This set will be dutiable at the rate of duty applicable to that article in the set subject to the highest rate of
duty. The strainer and jigger, classified in subheading 7323.93.0060, HTSUS, are dutiable at 2 percent, with
an additional 50 percent duty rate as they are subject to the Section 232 duties on derivative articles of steel.
This combined rate would provide the highest rate when compared to the other equivalent ad valorem rates.
The complete tariff classification for this set will be 8215.20.0000 / 7323.93.0060.
On March 12, 2025, Presidential proclamation 10896 imposed additional tariffs on certain derivative iron or
steel products. Additional duties for derivative iron or steel products of 50 percent are reflected in Chapter
99, headings 9903.81.89 and 9903.81.90. Products provided by heading 9903.81.91 will be subject to a duty
of 50 percent upon the value of the steel content. At the time of entry, you must report the Chapter 99
heading applicable to your product classification, i.e., 9903.81.90, in addition to subheadings 8215.20.0000 /
7323.93.0060, HTSUS. Derivative iron or steel products processed in another country from steel articles
melted and poured in the United States, provided for in heading 9903.81.92, are not subject to the additional
ad valorem duties. Please note that derivative steel products admitted to a U.S. foreign trade zone under
“privileged foreign status” before March 12, 2025, and entered for consumption on or after March 12, 2025,
may be subject to additional duties under heading 9903.81.93, HTSUS.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. Your product falls within an excepted
subheading. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, i.e., 9903.01.33, in addition to subheadings 8215.20.0000 / 7323.93.0060, HTSUS, listed
above.
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.
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 CBP 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,
(for)
James Forkan
Acting Director
National Commodity Specialist Division