The tariff classification of a seven piece kitchen utensil set from China

N288725 August 30, 2017 CLA-2-39:OT:RR:NC:N2:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Beth Zaffran Robinson Home Products 170 Lawrence Bell Drive Suite 110 Williamsville, NY 14221 RE: The tariff classification of a seven piece kitchen utensil set from China Dear Ms. Zaffran: In your letter dated July 26, 2017, you requested a tariff classification ruling. The submitted illustrations depict an item that is identified as a 7 pc. Gadget Set, item 53017. It consists of seven articles that are packaged together for retail sale, as follows: Spoon – nylon plastic material head, stainless steel (SS) handle Slotted Turner – nylon plastic material head, SS handle Spatula – silicone plastic material head, SS handle 10" Locking Tongs – nylon plastic material coating on the tips of the grippers, SS body, thermoplastic elastomer (TPR) plastic material on the sides of the handles Mitt – silicone exterior, cotton interior Kitchen Shears – polypropylene (PP) plastic material handles, SS blades Can Opener – chrome-plated steel head, acrylonitrile butadiene styrene (ABS) plastic material crank, SS handles The spoon, slotted turner, spatula and 10” locking tongs are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. The plastic material of each of these four articles constitutes the working surfaces of those articles as the plastic is the only material that will come in contact with food when in use. Therefore, it is the opinion of this office that the plastic material of the spoon, slotted turner, spatula and 10” locking tongs provide of those articles with the essential character within the meaning of GRI 3(b). 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 Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. EN VII to GRI 3(b), states that in "all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable." However, the term "essential character" is not defined within the HTSUS, GRI’s or ENs. EN VIII to GRI 3(b) gives guidance, stating that "the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods." The spoon, slotted turner, spatula and 10” locking tongs account for the largest quantity and the greatest value in the set, when compared to the other articles. It is therefore the opinion of this office that the spoon, slotted turner, spatula and 10” locking tongs provide this set with the essential character within the meaning of GRI 3(b). You have suggested that this set is correctly classified in subheading 3924.10.4000 and we agree. The applicable subheading for item 53017 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division