The tariff classification of a wooden hanging utensil set from China

N101901 May 6, 2010 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4419.00.4000 Ms. Janet Pendris Hampton Direct 291 Hurricane Lane P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a wooden hanging utensil set from China Dear Ms. Pendris: In your letter dated April 14, 2010 you requested a tariff classification ruling. The ruling was requested on a set of three (3) wooden hanging utensils (SKU # 68400). Three samples were submitted for our review and will be returned to you as requested. The set includes a square edge spoon, spoon, and spatula. Each item consists of pine wood. The square edge spoon, spoon, and spatula contain a ½” (L) x ¼” (W) cut out located on the handle that can easily hook onto the side of a pot/pan to keep the utensil centered over the pot/pan. A hole has been drilled on the top half of each items handle. The square edge spoon measures approximately 12” L x 2 3/8” W x 3/8” in thickness. The spoon measures approximately 12 1/8” L x 2 3/8” W x 3/8” in thickness. The spatula measures approximately 12 ¼” L x 2 3/8” W x 3/8” in thickness. General Rule of Interpretation (“GRI”) 3 (b) states as follows: (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. The instant spoons and spatula sets consist of at least two different articles that are, prima facie, classifiable in different headings (or subheadings, according to GRI 6) They consist of articles put up together to carry out a specific activity, i.e., cooking. The articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the sets in question are within the meaning of the phrase “goods put up in sets for retail sale”. The essential character of the set is imparted by the wooden spoons. The applicable subheading for the wooden hanging utensil set will be 4419.00.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware and kitchenware, of wood; forks and spoons. The rate of duty will be 5.3 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 Paul Garretto at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division