The tariff classification of the Chop Magic™ from China

N250342 February 25, 2014 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.93.0060 Ms. Jennie Crossley Executive Vice President Allstar Marketing Group, LLC 2 Skyline Drive Hawthorne, NY 10532 RE: The tariff classification of the Chop Magic™ from China Dear Ms. Crossley: In your letter dated February 11, 2014, you requested a tariff classification ruling. A photograph of the item was submitted with your ruling request. The merchandise under consideration is identified as the Chop Magic™, product model CPO11112. The chopper is a composite article that consists of two stainless steel shaped blades, a plastic pusher, a plastic lid and a square plastic container. The blade fits and snaps onto a square container which is designed to rest on a flat surface. The food is sliced by applying pressure downward with the pusher and the food is stored inside the container. The Chop Magic™ measures approximately 5.7 inches in length by 5.3 inches in width by 7.28 inches in height. The plastic container can hold 6 cups of food. The submitted literature indicates that the Chop Magic™ can chop, mince, dice, cube and slice food. The Chop Magic™ under consideration is a composite article. The stainless steel components and the plastic components are classified in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the stainless steel and plastic components of the subject Chop Magic™ in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. As the Chop Magic™ is a composite good, we must apply rule 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the stainless steel components or the plastic components impart the essential character to the Chop Magic™ in question. It is the role of the constituent materials or components in relation to the use of the good that imparts the essential character. In this case, the function of the Chop Magic™ under consideration is to slice food. The stainless steel blades directly perform the function of slicing the food, whereas the plastic components play a subsidiary role. Therefore, it is the opinion of this office that the stainless steel blades impart the essential character to the Chop Magic™. In accordance with GRI 3(b), the Chop Magic™ under consideration will be classified as a household article of stainless steel. The applicable subheading for the Chop Magic™, product model CPO11112, will be 7323.93.0060, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, of stainless steel, cooking and kitchen ware, other, kitchen ware. The rate of duty will be 2 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 Ann Taub at (646) 733-3018. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division