The tariff classification of a baster set from Taiwan

NY R00445 June 16, 2004 CLA-2-73:RR:NC:N1:113 R00445 CATEGORY: Classification TARIFF NO.: 7323.93.0060 Ms. Cathy Bonadonna Bed, Bath & Beyond 650 Liberty Avenue Union, NJ 07083 RE: The tariff classification of a baster set from Taiwan Dear Ms. Bonadonna: In your letter dated June 7, 2004, you requested a tariff classification ruling. The merchandise is a 3-piece baster set that will be used in the kitchen for preparing food (item number 1069046). The set contains 1 baster made of a stainless steel tube with a silicone bulb, 1 stainless steel needle, and 1 brush. In your letter, you suggest that the essential character of this set is the baster, and that the classification of the baster would be under HTS 8205 as other household handtools of iron or steel. We agree that the essential character of this set is the baster. However, in order to be classified within Chapter 82, HTS, the item requires a working part of base metal, metal carbide or cermet. A working part is defined as that part of the tool which does work in relation to a work-piece or object external to the tool. A baster does not perform in this manner, and does not even need to touch the external object. The applicable subheading for the 3-piece baster set will be 7323.93.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, of stainless steel, cooking and kitchen ware, other, kitchen ware. The rate of duty will be 2 percent ad valorem. 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division