The tariff classification of a kitchen utensil set with holder, from China.
Issued May 13, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4419.00.8000
Headings: 4419
Product description
It consists of an open-topped ceramic receptacle which contains one metal-wire whisk and six wooden kitchen utensils: a fork, a spoon, a tenderizer, a spreader, an angled stirrer and a perforated stirrer. The ceramic receptacle, decorated on its exterior with a floral motif, is cylindrical in shape, with a slight inward taper near the top. It is five inches in diameter at the base and about six inches tall. All of the items have been packed together in a printed paperboard display carton. For tariff purposes, the above-described merchandise will be considered "goods put up in sets for retail sale" whose essential character is imparted by the wooden kitchen utensils. Within the wooden utensils group, the essential character is imparted by the utensils other than the fork and spoon. Accordingly,
CBP rationale
the applicable subheading for the "Utensil Holder Set" will be 4419.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware and kitchenware of wood, other than forks and spoons.
Full text
NY C86480 May 13, 1998 CLA-2-44:RR:NC:SP:230 C86480 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Ms. Laura Proctor J.C. Penney Purchasing Corporation P.O. Box 10001 Dallas, Texas 75301-0001 RE: The tariff classification of a kitchen utensil set with holder, from China. Dear Ms. Proctor: In your letter dated April 15, 1998, you requested a tariff classification ruling. A sample identified as a "Utensil Holder Set" (lot # 781-1175/style # K00094-C2655) was submitted and is being returned to you as requested. It consists of an open-topped ceramic receptacle which contains one metal-wire whisk and six wooden kitchen utensils: a fork, a spoon, a tenderizer, a spreader, an angled stirrer and a perforated stirrer. The ceramic receptacle, decorated on its exterior with a floral motif, is cylindrical in shape, with a slight inward taper near the top. It is five inches in diameter at the base and about six inches tall. All of the items have been packed together in a printed paperboard display carton. For tariff purposes, the above-described merchandise will be considered "goods put up in sets for retail sale" whose essential character is imparted by the wooden kitchen utensils. Within the wooden utensils group, the essential character is imparted by the utensils other than the fork and spoon. Accordingly, the applicable subheading for the "Utensil Holder Set" will be 4419.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware and kitchenware of wood, other than forks and spoons. The rate of duty will be 3.6%. 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 Paul Garretto at 212-466-5779. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification, country of origin determination, and marking of glass and wood serving pieces from Germany and Thailand.
The tariff classification of a cutting board with knife from China.
The tariff classification of a Double Chip & Dip Serving Set from China.
The tariff classification of a Complete Hostess Server from China.
The tariff classification of an Ultimate Entertainment Server from China.
The tariff classification of a Complete Entertainment from China.
The tariff classification of a wooden serving tray set from Vietnam
The tariff classification of a knife set and each of its components from China.
The tariff classification of a wooden coaster set from the United Kingdom
The tariff classification of Dried Fruit & Coconut from Thailand
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →