The tariff classification of twenty piece kitchen utensil sets from China

N290525 October 24, 2017 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 twenty piece kitchen utensil sets from China Dear Ms. Mooklall: In your letter dated September 22, 2017, you requested a tariff classification ruling. The submitted illustrations depict two kitchen utensil sets, each identified as a 20-Pieces Kitchen Tools and Gadget Set in Spin Caddy. The two sets are further identified as follows: Item# 5212905 – This item is comprised of 1 nylon plastic turner, 1 nylon plastic basting spoon, 4 nylon plastic measuring spoons, 4 nylon plastic measuring cups, 3 magnetic plastic bag clips, each with a steel spring, 1 stainless steel can opener with a plastic handle, 1 stainless steel pizza cutter with a plastic handle, 1 stainless steel swivel peeler with a plastic handle, 1 stainless steel kitchen shear with a plastic handle, 1 stainless steel whisk with a plastic handle, 1 stainless steel tongs, 1 plastic spinning caddy holder with a gloss finish, all packaged together for retail sale in a corrugated color box. Item# 5212886 – This item is comprised of 1 nylon plastic turner, 1 nylon plastic basting spoon, 1 wood mixing spoon, 1 melamine plastic spoon rest, 1 silicone plastic head spatula with a plastic handle, 4 nylon plastic measuring spoons, 4 magnetic plastic bag clips, each with a steel spring, 1 stainless steel can opener with a plastic handle, 1 stainless steel pizza cutter with a plastic handle, 1 stainless steel swivel peeler with a plastic handle, 1 stainless steel kitchen shear with a plastic handle, 2 stainless steel paring knives, each with a plastic handle, 1 plastic spinning caddy holder with a gloss finish, all packaged together for retail sale in a corrugated color box. These two items are each 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 weight in each of the two sets when compared to the other kitchen utensils in each of the two sets. The plastic articles also account for the highest visibility in each of the two sets based on size. It is therefore the opinion of this office that the various plastic articles provide each of these two items with the essential character within the meaning of GRI 3(b). The applicable subheading for Item# 5212905 and Item# 5212886 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division