The tariff classification of Cutlery and Utensil Sets with Wood Drawer Inserts from Italy

N064596 July 8, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000; 8215.20.000/8215.99.5000 Mr. Richard S. Brown Globe Express Services, Ltd. 1800 Associates Lane, Suite E Charlotte, NC 28217 RE: The tariff classification of Cutlery and Utensil Sets with Wood Drawer Inserts from Italy Dear Mr. Brown: In your letter, received by this office on June 10, 2009, you requested a tariff classification ruling on behalf of your client, Liberty Hardware MFG Corp. A sample of item D71502-KIT-C was submitted and is being returned as requested. In addition, pictures, a description of each component of the kits, and a value breakdown were submitted. Your ruling request covered four Cutlery and Utensil Sets. Two of the sets were already ruled upon under file N064536 dated June 24, 2009. The present ruling will cover items D71500-KIT-C and D71502-KIT-C. Item D71500-KIT-C is described as “Tiered Cutlery Storage and Knife Ensemble.” The ensemble contains the following items: Bottom tier: 24” wooden board with six carved storage compartments for flatware and other utensils (not included). Two slider rods of stainless steel to hold top tier board. Top tier: 27” x 7” wooden board with four separately carved compartments to hold specific knives, which are included in the kit. Four stainless steel knives with plastic handles. Two wood spacers (strips) for custom fitting the board to a kitchen draw. Item D71502-KIT-C is described as “Utensil and Carving Ensemble.” The ensemble contains the following items: A wooden board measuring 19” x 13” with individual carved place holders for specific utensils (included). Stainless steel corkscrew. Stainless steel can opener. Stainless steel cake server. Stainless steel ice cream scooper. Stainless steel pizza cutter. Stainless steel universal peeler. Stainless steel poultry shears. Stainless steel bottle opener. Two wood spacers (strips) for custom fitting the board to a kitchen draw. Both items will be imported packaged in cardboard boxes. They are sold to consumers and are intended to be inserted into kitchen draws. The utensils are used in the kitchen in the preparation of food. The fitted boards provide an organized place to store the utensils in a cabinet draw. The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRI will be applied, in the order of their appearance. GRI 3 states as follows: When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. Item D71500-KIT-C is composed of two-tiered wooden drawer insert and four knives. Thus, it cannot be classified solely on the basis of GRI 1. In addition, in accordance to GRI 2(b), the classification of goods consisting of more than one material or substance shall be according to the principles of rule 3. Under GRI 3, we find that this product cannot be classified by reference to 3(a). However, we find that Rule 3(b) is applicable, and the essential character of this product is imparted by the wooden drawer insert, which is the major constituent of the product and provides most of the value. The applicable subheading for the “Tiered Cutlery Storage and Knife Ensemble” (Item D71500-KIT-C) will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem. In the case of item D71502-KIT-C, we find that all the components (except the wood spacers) merit equal consideration. However, none of the components individually or in combinations classified under the same HTSUS heading give the product its essential character. Thus, this product cannot be classified by reference to Rule 3 (a) or 3 (b), and it is classified according to GRI 3 (c), which states that the product is to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. The competing provisions are headings 8201, 8205, 8210, 8215, and 4420, HTSUS. The applicable subheading for the “Utensil and Carving Ensemble” (item D71502-KIT-C) will be 8215.20.0000, HTSUS, which provides for spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: other sets of assorted articles.  The set will be dutiable at the rate of duty applicable to that article in the set subject to the highest rate of duty.  In this case the rate of duty for the ice cream scoop and cake server, 5.3% ad valorem under 8215.99.5000, HTSUS, will be the highest and will apply to the whole set.  The complete tariff classification for the set will be 8215.20.0000 / 8215.99.5000. 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 Paul Garretto at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division