The tariff classification of fruit and vegetable set, and cookie kit from China.

N120139 September 14, 2010 CLA-2-96:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9603.90.8050; 8205.51.3030 Jeffrey Stapleton Attorney-in-Fact M.E. Dey & Co., Inc. 5007 S. Howell Ave. Milwaukee, WI 53207 RE: The tariff classification of fruit and vegetable set, and cookie kit from China. Dear Mr. Stapleton: In your letter dated August 19, 2010, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you. Item Number TCC50093 is identified as an 8 piece fruit and vegetable set that consists of a medium silicone mixing spatula, stainless steel fruit and vegetable peeler with plastic handle, stainless steel melon baler with plastic handle, stainless steel apple corer with plastic handle, stainless steel lemon zester with plastic handle, plastic vegetable scrubber, medium nylon plastic knife, and a plastic lemon-shaped cutting board. All of the components of the set are packaged together for retail sale. This item is sold as the “curious chef, discovery and fun cooked into one!, [Build-A-Kitchen] Real Kitchen Utensils for Small Hands.” Item Number TCC50106 is identified as a 6 piece cookie kit consisting of a stainless steel whisk with plastic handle, non-stick rolling pin (composed of: polypropylene handles, ABS plastic caps, stainless steel axle, and non-stick coated steel tube), large silicone mixing spoon, nylon cookie turner, plastic butterfly cookie cutter, plastic bear cookie cutter, paper shopping list, and self-adhesive paper labels that contain pictures of kitchen utensils, cookie ingredients, and cookies. All of the components of the kit are packaged together for retail sale. This item is sold as the “curious chef, discovery and fun cooked into one!, real kitchen utensils for small hands.” Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the HTSUS is such that most goods are classified by application of GRI 1, that is, 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 GRIs, 2 through 6, may then be applied in order. Both the fruit and vegetable set, and cookie kit cannot be classified in accordance with GRI 1, in that the goods are not described by the terms of the headings and any relative section and chapter notes to the HTSUS. As such, the applicable GRIs are as follows: GRI 3 (b): Mixtures, composite goods consisting or 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. GRI 3 (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. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the system. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). At GRI 3 (b) (VIII), ENs to the HTSUS, it states that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. Further delineated under GRI 3 (b) (X), ENs, the term "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are prima facie, classifiable in different headings; (b) consist of products or 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. Upon review of the components of (1) the fruit and vegetable set, and (2) cookie kit, we find that both items meet the criteria for a “set” as provided under GRI 3 (b) (X), ENs. Both items are composed of two or more components classifiable in different headings; set (1) is put up together for the purposes of preparing and serving of various fruits and vegetables, while set (2) is put up for the preparing and making of two styles of cookies; and both items are packaged for sale directly to the purchaser. As for the cookie kit, consistent with HQ 950466 dated January 6, 1992 and HQ 953472 dated March 21, 1994, the shopping list pad and stickers are de minimis, and therefore are disregarded for classification purposes. While the fruit and vegetable set and cookie kit meet the criteria for a set, we find for the following reasons no essential character for both items: Inspection of the eight items of the fruit and vegetable set, including the reported cost for each component comprising the set, indicates that all of the components have individual purposes and contribute in the preparation and eventual serving of fruits and vegetables. Accordingly, there is no essential character for the fruit and vegetable set. Inspection of the six items of the cookie kit, indicates that the rolling pin cost more than the other components within the kit; however, the rolling pin by itself, without the other components of the kit, cannot produce the cookie batter, or stamp and cut the two styles of cookies. Accordingly, there is no essential character for the cookie kit. It is our opinion that the fruit and vegetable set, and cookie kit are both classifiable under the principle of GRI 3 (c), the heading which occurs last in numerical order among those heading which equally merit consideration. For the fruit and vegetable set the component which occurs last in numerical order is the vegetable scrub brush classifiable in heading 9603, HTSUS, and for the cookie kit the component which occurs last in numerical order is the rolling pin classifiable in heading 8205, HTSUS. The applicable subheading for the fruit and vegetable set, will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Brooms, brushes…..: Other: Other; Other.” The rate of duty will be 2.8% ad valorem. The applicable subheading for the cookie kit, will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Handtools (including glass cutters) not elsewhere specified or included: Other handtools (including glass cutters) and parts thereof: Household tools, and parts thereof: Kitchen and table implements.” The rate of duty will be 3.7% 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division