The tariff classification of a strawberry preparation set from China

N249541 February 11, 2014 CLA-2-82:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 8205.51.3030 Mr. Chad S. Magoon-Drake A.N. Deringer, Inc. 173 West Service Road Champlain, NY 12919 RE: The tariff classification of a strawberry preparation set from China Dear Mr. Magoon-Drake: In your letter dated January 10, 2014, on behalf of MSC International Inc., you requested a tariff classification ruling. The sample you have submitted is being returned as requested. The submitted sample, item #27611, is described as a Simply Strawberries 3 Piece Set. The set consists of a plastic berry colander, a stainless steel huller with plastic handle, and a plastic strawberry slicer with stainless steel blades. You have stated that the plastic berry colander is used for straining berries and can also be used for presentation. The huller is used to remove the stems from strawberries and the slicer is used to cut the strawberries into thin wedges. The three piece set will be imported packaged for retail sale and sold in the United States in its imported condition. Item #27611 is considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description. The GRI further explains that when two or more headings each refer “to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.” In the instant case, the plastic colander is classified under heading 3924 and the stainless steel huller and stainless steel slicer are classified under heading 8205. Each of these headings provides for only part of this set, and therefore, each heading must be regarded as equally specific in relation to the good. Thus, we must turn to GRI 3(b) which states in part, "…goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable." 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. In considering all of these factors we have concluded that GRI 3(b) applies based upon the quantity and the function of the stainless steel huller and stainless steel slicer, which are both classified under subheading 8205.51.3030 Harmonized Tariff Schedule of the United States (HTSUS). Accordingly, the applicable subheading for the Simply Strawberries 3 Piece Set, item #27611, will be 8205.51.3030, 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. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division