The tariff classification of a Cookie Press Set from China

N241294 May 17, 2013 CLA-2-82:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 8210.00.0000 Mr. Jose Gonzalez HSN 1HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a Cookie Press Set from China Dear Mr. Gonzalez: In your letter dated April 18, 2018, you requested a tariff classification ruling. The sample you have submitted is being returned as requested. An examination of the submitted sample indicates that it is called a “Wolfgang Puck Cookie Press Set”. The set is packaged for retail sale in a fitted box and contains 8 stainless steel pastry tips, 13 stainless steel cookie discs and a hand held cookie press tool. The pastry tips and cookie discs are used interchangeably on the tool. The cookie press tool is constructed of stainless steel and plastic. It consists of a trigger handle that activates a ratcheting mechanism located inside the barrel of the tool. The ratcheting mechanism advances a rod which pushes a plunger through the barrel. The plunger pushes the cookie dough or pastry through the barrel of the tool and then through the pastry tips or cookie discs. Desired shapes and sizes of cookies and pastry are produced by the differently shaped tips and discs. The Cookie Press Set consists of at least two different articles that are, prima facie, classifiable in different subheadings.  It consists of articles put up together to carry out a specific activity. Finally, the articles are put up in a manner suitable for sale directly to users without repacking.  Therefore, the good in question is within the term "goods put up in sets for retail sale."  General Rule of Interpretation (GRI) 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to 3(a), are to be classified as if they consisted of the component which gives them their essential character.  The factor or factors which determine essential character varies with the goods under consideration. Explanatory Note Rule 3(b)(VIII) lists factors such as the nature of the material or component, their bulk, quantity, weight or value and the role of a constituent material in relation to the use of the good. It is the opinion of this office that the Cookie Press Set is a set for tariff classification purposes, with the essential character imparted by the cookie press tool. Consideration was given to your proposed classification of 8205.51.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts): kitchen and table implements. However, as stated above, the Cookie Press Set is a set for tariff classification purposes, with the essential character imparted by the cookie press tool. When classifying the cookie press tool, we must first take into consideration GRI 1. GRI 1 states, in part, that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. The hand operated cookie press tool consists of a ratcheting mechanism and is used in the preparation and conditioning of food. The Explanatory Note to heading 8210 states, in part, that an appliance is regarded as mechanical if it has such mechanisms as crank-handles, gearing, pumps, etc. Consequently, the tool is more specifically provided for heading 8210. The applicable subheading for the “Wolfgang Puck Cookie Press Set” will be 8210.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Hand operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink, and base metal parts thereof. The rate of duty will be 3.7% 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 Anthony Grossi at (646) 733-3021. Sincerely, Thomas J. Russo Director National Commodity Specialist Division