CLA-2-82:OT:RR:NC:N4:110
Ms. Candace L. Wilcox
Robinson Home Products Inc.
170 Lawrence Bell Drive, Suite 110
Williamsville, NY 14221
RE: The tariff classification of “Slice N Juicer” from China
Dear Ms. Wilcox:
In your letter dated June 12, 2014, you requested a tariff classification ruling.
The merchandise subject to this ruling is the “Slice ‘N Juice,” Item number 93153. The item is a composite good comprised of an ABS plastic reamer for juicing a lemon or other fruits, and a cutting knife. The knife has a stainless steel blade and a plastic handle. The reamer/juicer is designed with a ridged tapered plastic base that extracts the juice. The handle portion of the reamer/juicer has a cavity, which allows the knife to be screed into and to be held inside. It is stated that when the knife is inserted into the reamer, it acts as a handle.
General Rule of Interpretation ("GRI") 3 (b) states as follows: (b) 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.
The knife and the reamer/juicer is a composite article that consists of at least two different articles that are, prima facie, classifiable in different headings (or subheadings, according to GRI 6); the reamer/juicer is classifiable under 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), and the knife under 8211.92.2000, HTSUS. The item also consists of articles put up together to carry out a specific activity, i.e., food preparation.
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 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. This office considers the “Slice ‘N Juice,” Item number 93153 to be a composite good with the essential character imparted by the cutting knife.
The applicable subheading for the “Slice ‘N Juice,” Item number 93153 will be 8211.92.2000, HTSUS, which provides for knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades and other base metal parts thereof: other: other knives having fixed blades: with rubber or plastic handles: kitchen and butcher knives. The rate of duty will be 0.8 cents each plus 4.6 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 Hope Abada at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division