The tariff classification of stainless steel tongs with plastic grippers from China

N270686 November 23, 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 stainless steel tongs with plastic grippers from China Dear Ms. Mooklall: In your letter dated October 8, 2015, you requested a tariff classification ruling. The submitted illustrations depict items identified as tongs that are designed to grip and flip food when cooking. These items are further identified as follows: Item# 5118505 – This item is a pair of tongs that are made of stainless steel with grippers that are made of gray silicone plastic material. These tongs measure approximately 12” in length. Item# 5138951 – This item is comprised of two pairs of mini tongs that are each made of stainless steel and each measures approximately 7” in length. One pair of tongs of this item has grippers made of orange polyamide (PA) plastic material and the other has grippers made of green PA. Item# KR094OHERT – This item is a pair of tongs that are made of stainless steel with grippers that are made of red silicone. These tongs measure approximately 10” in length. Item# 5089309 – This item is a pair of tongs that are made of stainless steel with grippers that are made of red PA. These tongs measure approximately 11” in length. Item# 5144073 – This item is a pair of tongs that are made of stainless steel with grippers that are made of black PA. These tongs measure approximately 11” in length. These items are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. The plastic grippers of each pair of tongs constitutes the working surfaces of the tongs, as the grippers are the only components that will come in contact with food when in use. Therefore, it is the opinion of this office that the plastic grippers provide each pair of tongs with the essential character within the meaning of GRI 3(b). The applicable subheading for Item# 5118505, Item# 5138951, Item# KR094OHERT, Item# 5089309 and Item# 5144073 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 gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division