The tariff classification of kitchen tools from China.

N304023 May 7, 2019 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of kitchen tools from China. Dear Ms. Trotta: In your letter dated April 17, 2019, you requested a tariff classification ruling. You submitted three groupings of kitchen tools. The items are further described below. Your samples will be returned as requested. The first sample you submitted is identified as item number CTG-00-CCR7, “7 PC Tool and Crock Set” which consists of six pieces of nylon kitchen tools as well as a nylon vessel to hold them, which you refer to as a “crock.” The set includes: 1 nylon solid spoon, 1 nylon slotted spoon, 1 nylon slotted turner, 1 nylon pasta server, 1 nylon skimmer, 1 nylon ladle and 1 nylon crock, all packed together for retail sale in a corrugated color box. The second sample you submitted is identified as item number CTG-00-FC6, “7 PC Tool and Crock Set” which consists of a set of six pieces of plastic kitchen tools with stainless steel handles and a predominantly stainless steel vessel to hold them, which you refer to as a “crock.” The set includes: 1 slotted turner, 1 solid turner, 1 solid spoon, 1 slotted spoon, 1 skimmer, 1 pair of stainless steel locking tongs, 1 stainless steel crock, all packed together for retail sale in a corrugated color box. The third sample you submitted is identified as item number CTG-00-11PTS, which consists of ten pieces of kitchen tools as well as a stainless steel vessel to hold them, which you refer to as a “crock.” The pieces in the set include: 1 plastic solid spoon, 1 plastic slotted spoon, 1 plastic slotted turner, 1 solid Acacia wood spoon (sample not available), 1 spatula with plastic head and handle with a stainless steel shaft, 1 pair locking tongs (stainless steel with plastic grippers), 1 peeler (stainless steel blade and plastic handle), 1 pizza cutter (stainless steel blade and plastic handle), 1 manual can opener (stainless steel head and plastic handle), 1 whisk (stainless steel beaters and a plastic handle), and 1 stainless steel crock. Although the sample provided is not packed as a set, you confirmed during a telephone conversation that at the time of importation this would be packed the same as the previous two samples, all packed together for retail sale in a corrugated color box. These three 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 first set, item number CTG-00-CCR7, is composed completely of nylon tools. The second set, item number CTG-00-FC6, is composed of plastic tools with stainless steel handles, considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. It is also the plastic component of each tool that will come in contact with food when in use. Therefore, this office believes that the plastic component of these tools provides the tools and this set with the essential character within the meaning of GRI 3(b). The third set, item number CTG-00-11PTS is composed of articles that normally would be classified in several different subheadings but the largest quantity of tools that make up this set are plastic. It is therefore the opinion of this office that the various plastic tools provide this set with the essential character within the meaning of GRI 3(b). The applicable subheading for item numbers CTG-00-CCR7, CTG-00-FC6 and CTG-00-11PTS, 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 the 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 Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division