CLA-2-84:OT:RR:NC:N1:405
Krishna Mooklall
Lifetime Brands, Inc.
1000 Stewart Avenue
Garden City, NY 11530
RE: The tariff classification of the “Misto Set of 2 Gift Set” from China
Dear Mr. Mooklall:
In your letter dated August 4, 2016, you requested a tariff classification ruling. A sample was provided.
The merchandise at issue is identified as the “Misto Set of 2 Gift Set” (item number 5179907). The product consists of a Misto S2 Oil Sprayer and a nine ounce glass bottle, packaged together for retail sale. The Misto is a refillable aluminum canister with a pump spray apparatus, the cylinder for which is attached to the Misto’s removable cap. To employ the product, a user fills the Misto halfway with olive oil and pumps the cap to pressurize the canister. Once pressurized, the olive oil can then be dispersed by means of a sprayer cap actuator. The accompanying glass bottle, which features a metal pourer in its cap, is intended to be used to refill the Misto with olive oil when it is depleted.
Tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the principles set forth in the General Rules of Interpretation (GRI) taken in order. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of 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. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may 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 article. Based on the information provided, as well as the set’s proposed retail packaging, the Misto S2 Oil Sprayer serves as the key component of the set. It is the Misto that enables a user to spray olive oil onto food during the preparation process; the glass bottle merely serves an ancillary function in allowing a user to easily refill the Misto when needed. Consequently, the “Misto Set of 2 Gift Set” would be considered a set for tariff classification purposes, with the essential character imparted by the Misto oil sprayer.
The applicable subheading for the “Misto Set of 2 Gift Set” will be 8424.20.1000, HTSUS, which provides for Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar; steam or sand blasting machines and similar jet projecting machines; parts thereof: Spray guns and similar appliances: Simple piston pump sprays and powder bellows. The rate of duty will be 2.9% 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 Evan Conceicao at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division