The tariff classification of a bakeware set from China.

NY R04836 October 2, 2006 CLA-2-39:RR:E:NC:SP:221 R04836 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a bakeware set from China. Dear Mr. Crago: In your letter dated September 6, 2006, you requested a tariff classification ruling. A photograph was provided with your letter. The 4-piece bakeware set (Item Number W038DA00192) consists of 2 round silicone baking pans, 8 inches in diameter, and two cooling racks made of steel wire. You state that the baking pans and cooling racks will be imported together packaged for retail sale as a set. The breakdowns provided in your letter indicate that the plastic baking pans far exceed the steel wire cooling racks in both weight and value. 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. This office considers the bakeware set to be a set for tariff classification purposes, with the essential character imparted by the silicone baking pans. The applicable subheading for the bakeware set will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and 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 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division