The tariff classification of a stainless steel splatter screen with a microfiber cloth from China

N265664 July 9, 2015 CLA-2-73:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 7323.93.0045 Mr. Scott J. Davidson Davidson Law Group PA 7950 NW 53rd Street Suite 337 Miami, FL 33166 RE: The tariff classification of a stainless steel splatter screen with a microfiber cloth from China Dear Mr. Davidson: In your letter dated June 11, 2015, on behalf of Bob Tochor o/a SpryNova, you requested a tariff classification ruling, The submitted illustration depicts an item that is identified as a splatter screen with a microfiber cloth. The screen is made of fine meshed stainless steel and is designed to be placed over a cooking pot or pan to help prevent hot grease and other hot materials from being splattered out of the pot or pan as food is being cooked, thereby maintaining a clean and grease free stovetop and preventing burn type injuries to the individual that is performing the cooking activity. Due to consumer complaints about the fact that the screen is not 100% effective, the item is now imported and sold with a microfiber cloth that measures approximately 40cm x 40cm, weighs approximately 44 grams, and features a woven diamond pattern. The cloth is designed to be used to wipe up grease that builds up on the screen and gradually drips from the screen to the stove. This item 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. The cloth performs the subordinate role of wiping up grease that gradually accumulates on the screen when the user does not clean the screen regularly, as well as wiping up grease that occasionally gets through the screen. The stainless steel screen performs the primary role of preventing most of the grease from splattering onto the stove and onto the individual performing the cooking activity. Therefore it is the opinion of this office that the stainless steel splatter screen provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the splatter screen with a microfiber cloth will be 7323.93.0045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ...kitchen…articles…of…steel…: other: of stainless steel…cooking and kitchen ware: other: cooking ware: other. The rate of duty will be 2 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division