The tariff classification of a Bake Pop Bakeware Kit from China

N194536 December 14, 2011 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.7000 Ms. Mika M. McLafferty Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue, 25th Floor New York, NY 10022-4877 RE: The tariff classification of a Bake Pop Bakeware Kit from China Dear Ms. McLafferty: In your letter dated November 21, 2011, on behalf of Telebrands Corp., you requested a tariff classification ruling. A sample of the subject Bake Pop Bakeware Kit was submitted for our review and will be returned to your office as requested. The merchandise is identified as a Bake Pop Bakeware Kit, reference number 4632-0050082. You stated in your letter that “The merchandise at issue is a bakeware kit that consists of the following items: 1) two carbon steel pans that are coated with Teflon; 2) 18 plastic sticks; and 3) 2 silicone clips. The items in the kit are designed to be used together to make ‘Bake Pops’ (i.e. lollipops that consist of plastic handles attached to bite-size cake tops) and are packaged together for retail sale.” The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States Annotated (HTSUS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs taken in order. GRI 3(b) covers goods put up in sets for retail sale. Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products 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. The subject articles, in the opinion of our office, meet the criteria for sets as the terms are defined. Having determined that the items constitute a set for tariff classification purposes, we must decide the essential character. Essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. The steel pans impart the essential character of the set. Accordingly, the set is classified under heading 7323, HTSUS, which is the heading that applies to the steel pans. The applicable subheading for the Bake Pop Bakeware Kit, reference number 4632-0050082, will be will be 7323.99.7000, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, other, not coated or plated with precious metal, other, cookingware. The rate of duty will be 5.3 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division