The tariff classification of kitchen utensil sets from China

N309532 March 4, 2020 CLA-2-49:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 3924.10.4000; 8205.51.3030; 9903.88.03 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of kitchen utensil sets from China Dear Ms. Trotta: In your letter, dated January 15, 2020, you requested a tariff classification ruling. A sample was submitted for our review and will be returned, per your request. The items under consideration are three kitchen utensil sets, packaged together in retail boxes, containing the items listed here: CTG-00-17CB, 17 pc. Cooking and Baking Gadget Set: one silicone plastic spatula; a set of plastic measuring cups; a set of plastic measuring spoons; one peeler with stainless steel blade; tongs with plastic tips; one pizza cutter; one manual can opener; and one metal whisk. CTG-00-6TG, 6 pc. Tool and Gadget Set: one large plastic spoon; one large slotted plastic spoon; one plastic slotted turner; one peeler with stainless steel blade; one manual can opener; one set of tongs with plastic tips; and one large wooden spoon. Set CTG-00-15GS, 15 pc Gadget Set: one set of plastic measuring cups; one set of plastic measuring spoons; one peeler with stainless steel blade; stainless steel tongs; one pizza cutter; one manual can opener; and one metal whisk. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character. The kitchen gadget sets consist of multiple articles classifiable under separate headings. The components of the sets carry out a specific activity, that of cooking or baking, and are packaged together for retail sale. These sets therefore fulfill the term “goods put up in sets for retail sale.” For sets CTG-00-17CB and CTG-00-6TG, the majority of the utensils and gadgets are made wholly or primarily of plastic (spatulas; measuring cups; measuring spoons; plastic-tipped tongs; plastic spoons; turner) and are classified in subheading 3924, HTSUS, kitchenware and tableware of plastic. Therefore, the essential character of the sets as a whole will be classified under this heading. The applicable subheading for the CTG-00-17CB 17pc. Cooking and Baking Gadget Set and CTG-00-6TG 6 pc Tool and Gadget Set will be 3924.10.4000, HTSUS, which provides for Tableware and kitchenware (of plastic): Other. The rate of duty will be 3.4 percent ad valorem. For set CTG-00-15GS, the majority of the utensils and gadgets are made wholly or primarily of stainless steel, and with key aspects (the working edges), such as cutting blades and whisk wires, of stainless steel. These items (peeler; all-metal tongs; pizza cutter; can opener; whisk) are classifiable in heading 8205, HTSUS, handtools…household tools…kitchen and table implements, of iron or steel. Therefore, the essential character or the sets as a whole will be classified under this heading. The applicable subheading for the CTG-00-15GS 15 Pc Gadget Set  will be 8205.51.3030, HTSUS, which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts): kitchen and table implements.  The rate of duty will be 3.7 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8205.51.3030, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to the correct subheading. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 Charlene Miller at charlene.s.miller@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division