The tariff classification of a 29 piece baking set from China

N253725 June 17, 2014 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Candace Wilcox Robinson Home Products Inc. 170 Lawrence Bell Drive Williamsville, NY 14221 RE: The tariff classification of a 29 piece baking set from China Dear Ms. Wilcox: In your letter dated May 20, 2014, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a 29 piece baking set. This item is packaged for retail sale before importation and the trade name “Sunbeam” is printed on the front of the retail box. This set consists of the following components: Item# 61569 – 8 PC Measuring Set. This article of the baking set is comprised of 4 measuring spoons and 4 measuring cups, all made of polypropylene (PP) plastic material. The spoons are of white color and the cups are of red color. Item# 61571 – 3 PC Spatula Set. This article of the baking set is comprised of 3 spatulas that are made of silicone plastic material and PP. Item# 61559 – Pie Shield. This article of the baking set is made of silicone plastic material. Item# 61557 – 3 PC Cookie Cutter. This article of the baking set is comprised of 3 cookie cutters that are made of a thermoplastic elastomer and PP. Item# 61558 – 10 PC Mini Cookie Cutters. This article of the baking set is comprised of 10 cookie cutters that are made of PP. Item# 61560 – Pastry Mat. This article of the baking set is made of silicone plastic material. Item# 61562 – Cake Tester. This article of the baking set is made of PP with a stainless steel (SS) probe. Item# 61388 Trigger Cookie Scoop. This article of the baking set is made of PP. Rolling Pin. This article of the baking set is made of wood. 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 plastic components provide the greatest volume and value of all the articles of the set. Therefore it is the opinion of this office that the plastic articles of this set provide the essential character within the meaning of GRI 3(b). You have suggested that this set is correctly classified in subheading 3924.10.4000 and we agree. The applicable subheading for the 29 piece baking set 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 duty rate 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 gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division