The tariff classification of a microwave breakfast set from China

N336852 December 7, 2023 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Kathy Trotta Customs Supervisor 1 Cummings PointStamford, CT 06902 RE:  The tariff classification of a microwave breakfast set from China Dear Ms. Trotta: In your letter dated November 30, 2023, you requested a tariff classification ruling. A photograph of the items was submitted with your request. The item is a Microwave Breakfast set, CTG-00-MBS. The set consists of a microwave egg cooker, a microwave bacon cooker, and tongs. You have indicated that the items will be imported together and packaged together for retail sale.    The first item is a microwave egg cooker.  The item is made of 100% polypropylene (PP).  It is a white cylindrical base with two yellow egg-shaped inserts.  The plastic egg cooker folds in half to close.  It is designed to cook two eggs at a time in the microwave oven.  The plastic egg cooker measures approximately 1.81 inches high by 8.85 inches wide by 5.50 inches long. The second item is a microwave bacon cooker.  The item is made of 60% Syndiotactic polystyrene (SPS) plastic material and 40% Tritan plastic material.  It is a white oblong shape and contains ridges.  It is designed to cook bacon in the microwave oven.  The plastic bacon cooker measures approximately 2.32 inches high by 11.61 inches wide by 9.16 inches long. The third item are tongs.  The tongs are made of 86% stainless steel and 14% Thermoplastic elastomers (TPE) plastic material.  You have indicated that the working surface of the tongs is stainless-steel and contains a yellow plastic handle grip.  The tongs measure approximately 7 inches long. You indicated that the plastic microwave egg cooker is valued at $1.08, the plastic microwave bacon cooker is valued at $4.17, and the stainless-steel tongs are valued at $0.68. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may 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 article.    The items are considered to be “a set put up for retail sale,” within the meaning of General Rule of Interpretation (GRI) 3.  They are classified as a set in the tariff provision applicable to the article or articles that impart the essential character.  Therefore, it is the opinion of this office that the plastic microwave bacon cooker accounts for the bulk of the set’s value and imparts the essential character within the meaning of GRI 3(b).   The applicable subheading for the Microwave Breakfast Set, CTG-00-MBS will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division