CLA-2-73:OT:RR:NC:N4:422
Ms. Kristy Dost E. Besler & Co. 115 Martin Lane Elk Grove Village, IL 60007 RE: The tariff classification of a stainless-steel feeding set from China Dear Ms. Dost: In your letter dated September 15, 2025, you requested a tariff classification ruling. A photograph and a breakdown material chart were provided with your request. The item is identified as the First Foods stainless-steel feeding set, item# Y6998. The 3-piece feeding set consists of a suction bowl, one fork, and one spoon. The stainless-steel bowl has a removable plastic suction cup. It is placed on a flat surface at the base of a bowl during mealtime. The stainless-steel fork and spoon have plastic handles and caps. The bowl measures approximately 4.72 inches in diameter and is 2.40 inches high. The fork measures approximately 5.15 inches long by 1.06 inches wide. The spoon measures approximately 5.06 inches long by 1.10 inches wide. The 3-piece feeding set is intended for children ages 6 months and older. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of 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. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of a constituent material in relation to the use of the article.
The item is considered to be “a set put up for retail sale,” within the meaning of General Rule of Interpretation (GRI) 3. They are classified as a set in the tariff provision applicable to the article or articles that impart the essential character. The meal would ordinarily be served in the bowl. The fork and spoon are the subsidiary eating utensils. Therefore, it is the opinion of this office that the stainless-steel bowl with suction cup accounts for the bulk of the set’s value and imparts the essential character within the meaning of GRI 3(b). Therefore, the 3-piece stainless steel feeding set will be classified in heading 7323, HTSUS, which provides for “Table, kitchen or other household articles and parts thereof, of iron or steel.” The applicable subheading for the stainless-steel feeding set, item# Y6998 will be 7323.93.0080, the Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel: Other: Of stainless steel: Other.” The general rate of duty will be 2 % ad valorem. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 7323.93.0080, HTSUS, listed above. 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 25 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 subheading 7323.93.0080, HTSUS. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 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, please contact National Import Specialist Dana L. Giammanco at [email protected].
Sincerely,
(for) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division