The tariff classification of a plastic and steel double ended kitchen utensil from China
Issued September 29, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.4000
Headings: 3924
GRI rules applied: GRI 3(b)
Product description
The submitted sample is identified as a Multi-Use Kitchen Utensil, SKU# 68670. The entire item measures approximately 12” long. It features a spoon on each end, one solid and one slotted. The item is designed to be held in the center, between the two spoons. The entire item is constructed of black molded silicone plastic material, and there is stainless steel within the center handle, which measures approximately 7” long. The slotted spoon is designed to be used for draining or as a spatula to spread cream cheese, peanut butter, jams, etc. The solid spoon is designed to be used for stirring and tasting soups, sauces and stews. As you requested, the sample will be returned to you. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The stainless steel within the center handle is designed to give stability and support to the item when in use. As such, it performs a subordinate role to the two silicone spoons that serve the intended functions of draining, spreading, stirring and tasting. Therefore, it is the opinion of this office that the two silicone spoons provide this item with the essential character within the meaning of GRI 3(b).
CBP rationale
The applicable subheading for SKU# 68670 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other.
Full text
N121237 September 29, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Janet Pendris Hampton Direct, Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a plastic and steel double ended kitchen utensil from China Dear Ms. Pendris: In your letter dated August 27, 2010, you requested a tariff classification ruling. The submitted sample is identified as a Multi-Use Kitchen Utensil, SKU# 68670. The entire item measures approximately 12” long. It features a spoon on each end, one solid and one slotted. The item is designed to be held in the center, between the two spoons. The entire item is constructed of black molded silicone plastic material, and there is stainless steel within the center handle, which measures approximately 7” long. The slotted spoon is designed to be used for draining or as a spatula to spread cream cheese, peanut butter, jams, etc. The solid spoon is designed to be used for stirring and tasting soups, sauces and stews. As you requested, the sample will be returned to you. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The stainless steel within the center handle is designed to give stability and support to the item when in use. As such, it performs a subordinate role to the two silicone spoons that serve the intended functions of draining, spreading, stirring and tasting. Therefore, it is the opinion of this office that the two silicone spoons provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for SKU# 68670 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. The duty rate will be 3.4 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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