The tariff classification of cake decorating kits from China

N251599 March 27, 2014 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000; 8205.51.3030 Mr. Edward Mittelstaedt Mittelstaedt, Galaviz, & Mylin, Inc. 341 Broadway San Francisco, CA 94133 RE: The tariff classification of cake decorating kits from China Dear Mr. Mittelstaedt: In your letter dated March 6, 2014, on behalf of Meyer Corporation, you requested a tariff classification ruling. The 6 submitted samples are each identified as a Cake Boss Cake Decorating Kit. Each kit is imported packaged for retail sale and the 6 kits are further identified as follows: Item 59581 – 25 Piece Flower Cake Decorating Kit. This kit is comprised of 3 stainless steel daisy cutters, 3 stainless steel round cutters, 3 plastic gerbera daisy plunge cutters, 2 plastic leaf plunge cutters, 10 disposable plastic icing bags, 2 stainless steel decorating tips and 2 instruction guides. Item 59582 – 28 Piece Sports Cake Decorating Kit. This kit is comprised of 3 stainless steel star cutters, 1 stainless steel round cutter, 1 stainless steel football cutter, 1 stainless steel helmet cutter, 1 stainless steel baseball mitt cutter, 1 stainless steel baseball bat cutter, 1 stainless steel jersey cutter, 1 plastic football imprint mat, 1 plastic baseball imprint mat, 1 plastic basketball imprint mat, 1 plastic soccer imprint mat, 1 plastic golf ball imprint mat, 10 disposable plastic icing bags, 2 stainless steel decorating tips and 2 instruction guides. Item 59583 – 24 Piece Circus Cake Decorating Kit. This kit is comprised of 2 stainless steel star cutters, 2 stainless steel diamond cutters, 2 stainless steel circle cutters, 1 stainless steel tent cutter, 1 stainless steel lion cutter, 1 stainless steel elephant cutter, 1 plastic basic ribbon cutter, 10 disposable plastic icing bags, 2 stainless steel decorating tips and 2 instruction guides. Item 59584 – 25 Piece Winter Cake Decorating Kit. This kit is comprised of 2 plastic holly leaf plunge cutters, 3 plastic snowflake plunge cutters, 1 plastic basic ribbon cutter, 1 stainless steel Christmas tree cutter, 1 stainless steel reindeer cutter, 2 stainless steel holiday light bulb cutters, 1 stainless steel circle cutter, 10 disposable plastic icing bags, 2 stainless steel decorating tips and 2 instruction guides. Item 59741 – 25 Piece Spring Cake Decorating Kit. This kit is comprised of 2 plastic daisy plunge cutters, 4 plastic butterfly imprint mats, 1 plastic basic ribbon cutter, 1 stainless steel gerbera daisy cutter, 1 stainless steel oval cutter, 1 stainless steel butterfly cutter, 10 disposable plastic icing bags, 3 stainless steel decorating tips and 2 instruction guides. Item 59742 – 28 Piece Baby Shower Cake Decorating Kit. This kit is comprised of 2 stainless steel square cutters, 1 stainless steel bib cutter, 1 stainless steel baby romper cutter, 1 stainless steel bottle cutter, 1 stainless steel carriage cutter, 1 stainless steel bootie cutter, 3 plastic bib imprint mats, 3 plastic baby romper imprint mats, 1 plastic basic ribbon cutter, 10 disposable plastic icing bags, 2 stainless steel decorating tips and 2 instruction guides. You suggest that these kits are correctly classified in subheading 8205.51.3030. We agree with your suggested classification for 4 of the 6 samples but do not agree with your suggested classification for item 59584 and item 59741. These items are 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 Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. EN VII to GRI 3(b), states that in "all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable." However, the term "essential character" is not defined within the HTSUS, GRI’s or ENs. EN VIII to GRI 3(b) gives guidance, stating 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 value, or by the role of a constituent material in relation to the use of the goods." The disposable plastic icing bags do not have the longevity of the other articles in each set and therefore are considered to play a subordinate role. The guides are also subordinate, as the consumer can decide whether or not to use them and they are therefore optional. Based on the quantity of stainless steels cutters, plastic cutters, plastic imprint mats and stainless steel decorating tips, it is the opinion of this office that the stainless steel cutters provide item 59581, item 59582 and item 59583 with the essential character and the plastic cutters and plastic imprint mats provide item 59584 and item 59741 with the essential character within the meaning of General Rule of Interpretation GRI 3(b). As the quantity of stainless steel cutters is equal to the quantity of the plastic imprint mats and the plastic cutter in item 59742, based on the value of these articles, it is the opinion of this office that the stainless steel cutters provide item 59742 with the essential character within the meaning of GRI 3(b) The applicable subheading for item 59584 and item 59741 will be 3924.10.4000, HTSUS, which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for item 59581, item 59582, item 59583 and item 59742 will be 8205.51.3030, HTSUS, which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts): 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 Gary Kalus at gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division