The tariff classification of a muddler from China.
Issued October 29, 2018 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.4000
Headings: 3924
GRI rules applied: GRI 3(b)
Product description
You submitted a photograph and detailed description of an article identified as a muddler, item number 80104, which consists of a household utensil used primarily in the preparation of cocktails. This article has a stainless steel body with a grooved, variegated polypropylene head used for crushing (muddling) the juices or oils from citrus fruits, herbs and spices to provide flavor to cocktails. The complete article measures approximately 8.5” in length, with the handle measuring 7.1875” and the head measuring 1.3125”. The approximate diameter of the head is 1.3125”. This muddler is considered a composite goods within the meaning of General Rule of Interpretation (GRI) 3. The polypropylene material of the head constitutes the working surfaces of the article and the polypropylene is the only material that will come in contact with food when in use. Therefore, it is the opinion of this office that the polypropylene material of the muddler provide of those articles with the essential character within the meaning of GRI 3(b).
CBP rationale
The applicable subheading for the muddler, item number 80104, will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware…of plastics: tableware and kitchenware: other.
Full text
N301203 October 29, 2018 CLA-2-39:OT:RR:NC:N4:422 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 muddler from China. Dear Ms. Zaffran: In your letter dated October 17, 2018, you requested a tariff classification ruling. You submitted a photograph and detailed description of an article identified as a muddler, item number 80104, which consists of a household utensil used primarily in the preparation of cocktails. This article has a stainless steel body with a grooved, variegated polypropylene head used for crushing (muddling) the juices or oils from citrus fruits, herbs and spices to provide flavor to cocktails. The complete article measures approximately 8.5” in length, with the handle measuring 7.1875” and the head measuring 1.3125”. The approximate diameter of the head is 1.3125”. This muddler is considered a composite goods within the meaning of General Rule of Interpretation (GRI) 3. The polypropylene material of the head constitutes the working surfaces of the article and the polypropylene is the only material that will come in contact with food when in use. Therefore, it is the opinion of this office that the polypropylene material of the muddler provide of those articles with the essential character within the meaning of GRI 3(b). The applicable subheading for the muddler, item number 80104, 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 the 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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