The tariff classification of various household articles from China
Issued May 25, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7323.10.0000, 3925.90.0000, 7326.90.8586, 8215.20.0000
Product description
The flatware set is designed for young children. It contains a fork, a spoon, and a spreader (instead of a knife), all made of stainless steel with plastic handles. The jumbo ladder hooks consist of 2 bent steel pieces with protective plastic caps and 4 screws. The 6-piece cleaning set includes a steel scouring pad on a handle, a foam scrubber on a handle, 2 plastic scrub pads, and 1 extra steel pad. The wall mirror holders, a package of 6, are made of plastic and include screws. The last item is a sewing kit containing 30 spools of thread, 4 plastic buttons, 2 sewing needles, and a pair of scissors.
CBP rationale
The applicable subheading for the flatware set will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spoons, forks, ladles, skimmers, cake-servers, fish-knives, sugar tongs and similar kitchen or tableware…other sets of assorted articles. The applicable subheading for the ladder hooks will be 7326.90.8586, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other, other, other, other, other. The applicable subheading for the cleaning set will be 7323.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for iron or steel wool, pot scourers and scouring or polishing pads, gloves and the like. The applicable subheading for the wall mirror holders will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for builders’ ware of plastics, not elsewhere specified or included, other.
Full text
NY H80979 May 25, 2001 CLA-2-73:RR:NC:N1:113 H80979 CATEGORY: Classification TARIFF NO.: 8215.20.0000; 7326.90.8586; 7323.10.0000; 3925.90.0000 Mr. John Carrier STK International 5500 E. Olympic Blvd. Los Angeles, CA 90022 RE: The tariff classification of various household articles from China Dear Mr. Carrier: In your letter dated May 4, 2001, you requested a tariff classification ruling. The samples you submitted are a flatware set (item number GI-151), ladder hooks (item number NB-362), a cleaning set (item number HM-579), wall mirror holders (item number NB-138), and a sewing kit (item number JC-425). The flatware set is designed for young children. It contains a fork, a spoon, and a spreader (instead of a knife), all made of stainless steel with plastic handles. The jumbo ladder hooks consist of 2 bent steel pieces with protective plastic caps and 4 screws. The 6-piece cleaning set includes a steel scouring pad on a handle, a foam scrubber on a handle, 2 plastic scrub pads, and 1 extra steel pad. The wall mirror holders, a package of 6, are made of plastic and include screws. The last item is a sewing kit containing 30 spools of thread, 4 plastic buttons, 2 sewing needles, and a pair of scissors. The applicable subheading for the flatware set will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spoons, forks, ladles, skimmers, cake-servers, fish-knives, sugar tongs and similar kitchen or tableware…other sets of assorted articles. The rate of duty is the rate of duty applicable to that article in the set subject to the highest rate of duty. In this case, the rate of duty of the fork, 0.5 cents each plus 3.2 percent ad valorem under 8215.99.2000 will be the highest and will therefore apply to the whole set. The applicable subheading for the ladder hooks will be 7326.90.8586, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem. The applicable subheading for the cleaning set will be 7323.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for iron or steel wool, pot scourers and scouring or polishing pads, gloves and the like. The rate of duty will be free. The applicable subheading for the wall mirror holders will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for builders’ ware of plastics, not elsewhere specified or included, other. The rate of duty will be 5.3 percent ad valorem. We are unable to classify the sewing kit without additional information. Please provide the fiber content of each spool. Are the yarns filament or staple fiber? Have the yarns been dressed for sewing thread and, if so, how? Do the yarns have a final “Z” twist? And finally, in order to determine whether this product would be classified as a travel kit, please submit a sample or photograph of the plastic container you plan to use. 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 James Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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