The tariff classification of a utensil set for preserving from China

N239757 April 16, 2013 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Craig Stewart Hearthmark d.b.a. Jarden Home Brands 14611 West Commerce Road Daleville, IN 47334 RE: The tariff classification of a utensil set for preserving from China Dear Mr. Stewart: In your letter dated March 6, 2013, you requested a tariff classification ruling. The submitted sample is identified as a Utensil Set for Preserving, Item Number 1440010720. The item consists of the following articles: Jar Funnel –This article is made of molded plastic and has a molded handle on one side. It measures approximately 4¾” wide at the top mouth, 2” wide at the bottom aperture, 3” in height and weighs 0.10 lbs. It is designed to be used by placing the bottom aperture in the mouth of a jar (not included) for the purpose of filling the jar without spilling. It is dishwasher safe. Jar Lifter – This article is made of aluminum with plastic handles and grips. It measures approximately 8½” in length, 3½” in width and weighs 0.35 lbs. It is designed to be used to lift jars out of hot water with the gripping end. Lid Lifter – This article is made of plastic, measures approximately 6½” in length, ½” in width and weighs 0.01 lbs. There is an attached magnet at one end that is designed to be used to lift lids (not included) out of hot water. Bubble Remover and Headspace Tool – This article is made of plastic, measures approximately 9” in length, 1¼” in width and weighs 0.05 lbs. It is designed to be used by sliding it into the side of a filled jar to release air bubbles and measure headspace. It is dishwasher safe. This item is considered to be "goods put up in sets for retail sale" within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. The funnel and bubble remover perform the primary role of filling the jars for the purpose of preserving. The jar lifter and lid lifter perform the subordinate role of providing a safe and easy method of lifting jars and lids out of hot water. Therefore, it is the opinion of this office that the plastic funnel and plastic bubble remover provide this item with the essential character within the meaning of GRI 3(b). As you requested, the sample will be returned to you. The applicable subheading for Item Number 1440010720 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…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 Gary Kalus at (646) 733-3055. Sincerely, Thomas J. Russo Director National Commodity Specialist Division