Strainers

HQ 963777 April 2, 2001 CLA-2 RR:CR:GC 963777 GOB CATEGORY: Classification TARIFF NO.: 7323.93.00; 7323.99.90 Orlando Rodriguez Assistant Manager Almacenes Pitusa, Inc. P.O. Box 839 Hato Rey Station San Juan, Puerto Rico 00919-0839 RE: Strainers Dear Mr. Rodriguez: This letter is with respect to your letter of February 7, 2000, to the U.S. Customs Service in San Juan, Puerto Rico, requesting a ruling on the classification, under the Harmonized Tariff Schedule of the United States (“HTSUS”), of certain strainers. Your letter was referred to this office. We regret the delay in responding. FACTS: The strainers are described as follows: (1) four and three-quarters inch in diameter, plastic handle, chrome-plated strainer (item #W-38-I-0214); (2) seven and one-eighth inch in diameter, plastic handle, chrome-plated strainer (item #W-38-I-0217); and (3) three inch in diameter, plastic handle, stainless steel strainer (item #W-38-I-6198). ISSUE: What is the tariff classification of the above-described strainers? LAW AND ANALYSIS: Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI’s”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI’s may then be applied. The Harmonized Commodity Description and Coding System Explanatory Notes (“EN’s”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80. The HTSUS provisions under consideration are as follows: 7323 Table, kitchen or other household articles and parts thereof, of iron or steel ... : Other: 7323.93.00 Of stainless steel 7323.99 Other: Not coated or plated with precious metal: Other: 7323.99.90 Other. Explanatory Note (“EN”) 73.23 provides, in pertinent part, as follows: This group comprises a wide range of iron or steel articles, not more specifically covered by other headings of the Nomenclature, used for table, kitchen or other household purposes ... These articles may be ... of iron or steel ... wire grill, wire cloth, etc ... ... They may be fitted with lids, handles or other parts or accessories of other materials provided that they retain the character of iron or steel articles. The group includes: (1) Articles for kitchen use such as saucepans, steamers, pressure cookers, preserving pans ... ; basins, frying pans, roasting or baking dishes and plates; ... kettles, colanders ... salad washers ... funnels. ... The heading excludes: ... (d) Household articles having the character of tools, e.g., shovels of all kinds; cork-screws; cheese graters, etc.; larding needles; can openers; nut-crackers; bottle openers ... vegetable pressers, vegetable mashers (Chapter 82). [All emphasis in original.] At GRI 1, it is our determination that the steel strainers are accurately described as kitchen articles in heading 7323, HTSUS. This determination is supported by the EN’s, excerpted above. We note that the strainers retain the character of iron or steel articles. This determination is consistent with HQ 964751 dated March 26, 2001, wherein we found steel strainers to be classified in subheading 7323.99.90, HTSUS. Therefore, we find that the four and three-quarters inch in diameter, plastic handle, chrome-plated strainer (item #W-38-I-0214) and the seven and one-eighth inch in diameter, plastic handle, chrome-plated strainer (item #W-38-I-0217) are classified in subheading 7323.99.90, HTSUS, as: “Table, kitchen or other household articles and parts thereof, of iron or steel ... : ... Other: ... Other: ... Not coated or plated with precious metal: ... Other: ... Other.” The three inch in diameter, plastic handle, stainless steel strainer (item #W-38-I-6198) is classified in subheading 7323.93.00, HTSUS, as: “Table, kitchen or other household articles and parts thereof, of iron or steel ... : ... Other: ... Of stainless steel.” HOLDING: The four and three-quarters inch in diameter, plastic handle, chrome-plated strainer (item #W-38-I-0214) and the seven and one-eighth inch in diameter, plastic handle, chrome-plated strainer (item #W-38-I-0217) are classified in subheading 7323.99.90, HTSUS, as: “Table, kitchen or other household articles and parts thereof, of iron or steel ... : ... Other: ... Other: ... Not coated or plated with precious metal: ... Other: ... Other.” The three inch in diameter, plastic handle, stainless steel strainer (item #W-38-I-6198) is classified in subheading 7323.93.00, HTSUS, as: “Table, kitchen or other household articles and parts thereof, of iron or steel ... : ... Other: ... Of stainless steel.” Sincerely, John Durant, Director Commercial Rulings Division