The tariff classification of an iron sauce cup with silicone basting brush from China

N289526 September 13, 2017 CLA-2-73:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 7323.99.7000 Ms. Elizabeth A. McGuffin Dollar General 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of an iron sauce cup with silicone basting brush from China Dear Ms. McGuffin: In your letter dated August 22, 2017, you requested a tariff classification ruling. The submitted sample is identified as a Basting Set, SKU# 19943401. It consists of a small black sauce pot that is made of iron, along with a basting brush that has removable red bristles that are made of silicone plastic material and a black handle that is made of polypropylene (PP) plastic material. The sauce pot has peaked edges on two opposing sides that allow for pouring sauce that will be heated over a grill in the pot onto meat. It stands approximately 2¾” in height and measures approximately 4½” in diameter. The pot has a looped wire handle. The brush and handle measure approximately 8” in length together. The bristles alone measure approximately 2¼” in length and approximately 1½” across from side to side. The handle alone measures approximately 5¾” in length 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 small pot performs the primary role of heating the sauce and pouring the sauce onto meat. The brush performs the subordinate role of spreading the sauce evenly over the meat. Therefore, it is the opinion of this office that the small iron pot provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for SKU# 19943401 will be 7323.99.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…kitchen or other household articles…of…iron…: other: other: not coated or plated with precious metal: other: cookingware. The rate of duty will be 5.3 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