CLA-2 RR:CR:GC 960223 HMC
Mr. Kim Young
Customs Affairs Manager
BDP International, Inc.
2721 Walker NW
Grand Rapids, MI 49504
RE: 9-Piece Kitchen Tool Set; Subheadings 8215.20.00 and
6912.00.48; Spoons, Forks, Ladles, Skimmers, Cake-Servers, Fish-Knives, Butter-Knives, Sugar Tongs and Similar Kitchen or
Tableware; Other Sets of Assorted Articles; GRI 3(b); Explanatory
Notes (VIII) and (X) to GRI 3(b); NY 859031; A85919, Revoked.
Dear Mr. Young:
This is in response to your letter, dated November 22, 1996,
on behalf of Meijer, Inc., requesting reconsideration of New York
Ruling (NY) A85919, dated August 7, 1996. In NY A85919, Customs
classified a 9-Piece Kitchen Tool Set (kitchen set), under
subheading 6912.00.48 of the Harmonized Tariff Schedule of the
United States (HTSUS), as other tableware and kitchenware of
ceramic. It was determined that the merchandise was a set with
the essential character imparted by the ceramic jug which holds
the kitchen tools. A sample was submitted with your letter.
Pursuant to section 625(c)(1), Tariff Act of 1930 [19 U.S.C.
1625(c)(1)], as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057 (1993),
notice of the proposed revocation of NY A85919 was published on
October 22, 1997, in the Customs Bulletin, Volume 31, Number 43.
Only one (1) comment was received, which disagreed with Customs
proposed classification.
FACTS:
The merchandise consists of the following nine kitchen
tools:
a) chrome-plated metal cooking turner, soup ladle,
whisk, and cooking fork with plastic handles;
b) plastic cooking turner, cooking spoon, and slotted
spoon with chrome-plated metal centers and a
rubber scraper;
C) a ceramic jug of stoneware that measures
approximately 7 1/2 inches high by 4 3/4 inches
along its top portion.
The provisions under consideration are as follows:
8215 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar
tongs and similar kitchen or tableware; and
base metal parts thereof:
8215.20.00 Other sets of assorted
articles...The rate of duty
applicable to that article in the
set subject to the highest rate of
duty
* * * *
6912.00 Ceramic tableware, kitchenware, other
household articles and toilet articles, other
than of porcelain or china:
Tableware and kitchenware:
Other:
Other:
Other:
6912.00.48 Other...10.5%
ISSUE:
Whether the 9-piece kitchen tool set is classifiable as
other sets of assorted articles under subheading 8215.20.00,
HTSUS, or as a set having the essential character of the ceramic
milk jug under subheading 6912.00.48, HTSUS.
LAW AND ANALYSIS:
Merchandise is classifiable under the HTSUS, in accordance
with the General Rules of Interpretation (GRIs). GRI 1 states in
part that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
NY A85919 held that the kitchen set was described in heading
6912.00, HTSUS, which provides for ceramic tableware,
kitchenware, other household articles and toilet articles, other
than of porcelain or china. It found that the merchandise was a
set with the essential character imparted by the ceramic jug.
You contend that the utensils, not the ceramic jug, impart the
essential character to the set.
There is no dispute that the ceramic jug is described in
heading 6912.00. We also note that the other tools are described
by various headings of the HTSUS. The plastic tools are prima
facie classifiable in Chapter 39, the chrome-plated tools in
Chapter 82 and the rubber scraper in Chapter 40. Since the
kitchen set is described in part by two or more headings of the
HTSUS, we must apply GRI 3(b).
GRI 3(b) states that mixtures, composite goods consisting of
different materials or made up of different components, and goods
put up in sets for retail sale, which cannot be classified by
reference to 3(a), shall be classified as if they consisted of
the material or component which gives them their essential
character, insofar as this criterion is applicable. Since we
have various items sold together, we must first determine if we
have a set put up for retail sale.
The Harmonized Commodity Description And Coding System
Explanatory Notes (ENs) constitute the official interpretation of
the Harmonized system. While not legally binding on the
contracting parties, and therefore not dispositive, the ENs
provide a commentary on the scope of each heading of the
Harmonized System and are thus useful in ascertaining the
classification of merchandise under the System. Customs believes
the Notes should always be consulted. See T.D. 89-80, 54 Fed.
Reg. 35127, 35128 (Aug. 23, 1989).
Explanatory Note (X) to GRI 3(b), at page 5, states that 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 up 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).
In this instance, we believe the kitchen set meets the ENs
definition of "goods put up in sets for retail sale" because it:
(1) consists of at least two different articles which are, prima
facie, classifiable in four different headings; (2) consists of
articles put up together to carry out the specific activity of
food preparation in that the tools and the ceramic jug will be
used together or in conjunction with one another; and, (3) the
articles are put up in a manner suitable for sale directly to
users without repacking. We thus believe that the kitchen set
qualifies as a set of GRI 3(b). Accordingly, we must determine
which item imparts the essential character to the set.
Explanatory Note (VIII) to GRI 3(b), at page 4, states 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.
You claim that since there are four utensils each made of
chrome-plated metal and plastic with a unit value of .45 cents
each, classification should be done according to GRI 3(c). We
disagree with this analysis. We note that the sample provided
contained one ceramic jug, four chrome-plated metal utensils,
three utensils made of nylon and a rubber scraper and not four
utensils each of metal and plastic. This is also the description
provided in the packaging. We agree that the utensils impart the
essential character to the kitchen set since the utensils would
be the items used to perform the main function of food
preparation. However, we do not agree with your assessment that
no one of the utensils impart the essential character to the set.
We believe that the set is classifiable according to GRI
3(b) since the chrome-plated metal utensils are the most
visually, numerically and structurally significant components of
the set. There are more chrome-plated metal utensils than those
of plastic or rubber. We thus find that the set should be
classified according to the chrome-plated metal utensils, which
impart the essential character to the tools and the set as a
whole. See NY 859031 for a similar decision.
The comment received contends that the ceramic jug imparts
the essential character to the set because it is the most visual
component of the set. It is stated that the kitchen tools add
purchasing power to the set and that the set is sold as a
decorative structure due to the jug and not the tools within.
Accordingly, the set should be classifiable under heading 6912,
HTSUS.
As stated above, it is our opinion that the role of the
tools in the set imparts the essential character. The set's name
is indicative that the set will be purchased for its tools and
not for the ceramic jug. The 9-piece kitchen tool set is
therefore classifiable with the chrome-plated metal utensils
imparting the essential character. The set is classifiable under
subheading 8215.20.00, HTSUS, as other sets of assorted articles.
The duty, under this subheading, is the rate of duty applicable
to that chrome-plated metal article in the set subject to the
highest rate of duty.
HOLDING:
The 9-piece kitchen tool set is provided for in heading
8215, HTSUS. They are classifiable under subheading 8215.20.00,
HTSUS, as "Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or
tableware; and base metal parts thereof: Other sets of assorted
articles...The rate of duty applicable to that article in the set
subject to the highest rate of duty.
EFFECT ON OTHER RULINGS:
NY A85919, dated August 7, 1996, is revoked.
Sincerely,
John Durant, Director
Commercial Rulings Division