CLA-2-73:OT:RR:NC:N1:113
Mr. Philip Kwok
Lifetime Brands, Inc.
1000 Stewart Avenue
Garden City, NY 11530
RE: The tariff classification of a rotating spice rack from China
Dear Mr. Kwok:
In your letter dated December 11, 2012, you requested a tariff classification ruling. The sample will be returned to you as requested.
The submitted sample is a rotating spice rack (item number 7205742). The spice rack under consideration is a composite article that consists of eight round stainless steel holders, a chrome plated zinc center post, a chrome plated zinc handle, a glass turntable, a stainless steel plate under the glass turntable and a plastic rotating base. The spice rack measures approximately 7¼ inches in diameter.
The metal components, the glass component and the plastic component are classified in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the metal, glass and plastic components of the spice rack in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different
materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.
As the rotating spice rack is a composite good, we must apply rule 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. EN VIII to GRI 3(b) explains 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 the use of the goods.” We must determine whether the metal, glass or plastic component imparts the essential character to the article in question. It is the role of the constituent materials or components in relation to the use of the good that imparts the essential character. In this case, the function of the subject rack is to hold spices. The eight stainless steel holders directly perform the function of holding the spices, whereas the function of the glass and plastic components of the rack is subsidiary to the stainless steel spice holders. Therefore, it is the opinion of this office that the metal component of the spice rack imparts the essential character to the article. In accordance with GRI 3(b), the spice rack under consideration will be classified as an article of metal.
Section XV, Note 7, indicates that the classification of composite articles of base metal containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals. You indicated in a telephone conversation with our office on January 3, 2013, that the metal in the subject spice rack that predominates by weight is the stainless steel. Therefore, the spice rack under consideration will be classified as a household article of stainless steel.
The applicable subheading for the rotating spice rack will be 7323.93.0060, Harmonized Tariff Schedule of the United States (HTSUS), 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.
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 http://www.usitc.gov/tata/hts/.
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 Ann Taub at (646) 733-3018.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division