The tariff classification of a plastic ladle, slotted spoon, turner and tongs from China
Issued December 16, 2011 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 Todd English’s Gourmet Color Your Kitchen Utensil Set. It consists of a ladle, a slotted spoon, a turner and tongs. You have stated that these items are made of acrylonitrile-butadiene-styrene (ABS) plastic material, nylon plastic material and brushed stainless steel. The stainless steel only appears to be a part of the composition of the tongs. The ladle, the slotted spoon and the turner are each made of black nylon plastic with a black ABS handle that has a chrome colored tip with an aperture that facilitates hanging. The entire body of the tongs is made of stainless steel. However, each of the two grippers of the tong is completely covered on both sides with a permanently affixed black plastic material. Although not referenced in your request, the gripper covering appears to be made of a thermoplastic elastomer. The ladle measures approximately 12” in length. The slotted spoon measures approximately 13” in length. The turner measures approximately 13¾” in length. The tongs measure approximately 12¾” in length. Each of the four articles can withstand temperatures up to 400 degrees Fahrenheit and each has the logo “TE Todd English” etched onto the body. Although the working surfaces of the submitted sample are black in color, these articles are also available in blue or red. As you requested, the sample will be returned to you. The tongs are considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The plastic material that completely covers the grippers constitutes the working surfaces of the tongs, as the grippers are the only components that will come in contact with food when in use. These plastic surfaces also prevent the tong from scratching pans. Therefore, it is the opinion of this office that the plastic gripper covering provides the tongs with the essential character within the meaning of GRI 3(b).
CBP rationale
The applicable subheading for the ladle, slotted spoon, turner and tongs 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
N195255 December 16, 2011 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Darren Yokopenic HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a plastic ladle, slotted spoon, turner and tongs from China Dear Mr. Yokopenic: In your letter dated November 28, 2011, on behalf of Ingenious Designs, you requested a tariff classification ruling. The submitted sample is identified as a Todd English’s Gourmet Color Your Kitchen Utensil Set. It consists of a ladle, a slotted spoon, a turner and tongs. You have stated that these items are made of acrylonitrile-butadiene-styrene (ABS) plastic material, nylon plastic material and brushed stainless steel. The stainless steel only appears to be a part of the composition of the tongs. The ladle, the slotted spoon and the turner are each made of black nylon plastic with a black ABS handle that has a chrome colored tip with an aperture that facilitates hanging. The entire body of the tongs is made of stainless steel. However, each of the two grippers of the tong is completely covered on both sides with a permanently affixed black plastic material. Although not referenced in your request, the gripper covering appears to be made of a thermoplastic elastomer. The ladle measures approximately 12” in length. The slotted spoon measures approximately 13” in length. The turner measures approximately 13¾” in length. The tongs measure approximately 12¾” in length. Each of the four articles can withstand temperatures up to 400 degrees Fahrenheit and each has the logo “TE Todd English” etched onto the body. Although the working surfaces of the submitted sample are black in color, these articles are also available in blue or red. As you requested, the sample will be returned to you. The tongs are considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The plastic material that completely covers the grippers constitutes the working surfaces of the tongs, as the grippers are the only components that will come in contact with food when in use. These plastic surfaces also prevent the tong from scratching pans. Therefore, it is the opinion of this office that the plastic gripper covering provides the tongs with the essential character within the meaning of GRI 3(b). The applicable subheading for the ladle, slotted spoon, turner and tongs 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 rate of duty 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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