The tariff classification of a kitchen tool set from China

N265526 July 9, 2015 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Krishna Mooklall Lifetime Brands, Inc. 1000 Stewart Avenue Garden City, NY 11530 RE: The tariff classification of a kitchen tool set from China Dear Ms. Mooklall: In your undated letter that was received in this office on June 9, 2015, you requested a tariff classification ruling. The submitted sample is identified as a 28 Piece Tool & Gadget Set, Item No. 5129145. It consists of a black nylon plastic slotted turner (measuring approximately 13½” in length), a black nylon plastic short turner (measuring approximately 12” in length), a black nylon plastic basting spoon (measuring approximately 13½” in length), a black nylon plastic spoon rest (measuring approximately 7¼” in length), a red silicone plastic spatula with a wood handle (measuring approximately 11” in length), a black plastic pie server (measuring approximately 10” in length), plastic measuring spoons (5 spoons on a ring), plastic measuring cups (4 cups on a ring), a 3 plastic magnetic bag clips, a stainless steel whisk (measuring approximately 11½” in length), stainless steel tongs (measuring approximately 9” in length), a wing corkscrew (measuring approximately 6½” in length), a vegetable peeler (measuring approximately 7½” in length), a can opener (measuring approximately 6½” in length), a pizza cutter (measuring approximately 8” in length), a wooden spoon (measuring approximately 12” in length), a wooden slotted spoon (measuring approximately 12” in length), kitchen shears (measuring approximately 8” in length) and a ceramic crock holder (measuring approximately 5¾” in height by 4 ½” in diameter). As you requested, the sample will be returned to you. 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 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 plastic articles account for the largest quantity and the greatest value in the set, when compared to the other articles. The plastic articles also account for the highest visibility in the set based on size. It is therefore the opinion of this office that the various plastic articles provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for Item No. 5129145 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. 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 Director National Commodity Specialist Division