CLA-2-39:OT:RR:NC:N4:422
Ms. Candace L. Wilcox
Robinson Home Products Inc.
170 Lawrence Bell Drive
Suite 110
Williamsville, NY 14221
RE: The tariff classification of a plastic kitchen pinch grip from China
Dear Ms. Wilcox:
In your letter dated August 18, 2014, you requested a tariff classification ruling.
The submitted sample is identified as a Butterfly Pinch Grip. It is made of silicone plastic material and incorporates a small magnet that allows the pinch grip to attach to the oven/stove or refrigerator for easy availability. The item is shaped and designed in the appearance of a butterfly and measures approximately 4¾” wide by 3” in height. It is heat resistant up to 466 degrees Fahrenheit and is designed to be used in the kitchen to grip hot items such as pot handles and pan lids.
You indicate that the item will be imported in two different ways. Item 93159 is a single pinch grip that will be attached to a printed backer card of non-corrugated paper, for hanging on a peg attached to a display wall. Item 93163 is comprised of 12 pinch grips, each with a small card attached. The card will be printed with the same warranty, contact and country of origin information as on the backer card of Item 93159. These will be placed in a slotted cardboard display which is made for placement on a counter or shelf. The display is thrown away when empty.
You have suggested that these items are correctly classified in subheading 3924.90.5650. However, we do not agree that these items are correctly classified in the subheading that you have suggested as the Butterfly Pinch Grips are designed to be used in the kitchen.
The Butterfly Pinch Grips are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. The plastic pinch grip performs the primary role of enabling hot kitchen articles to be picked up without causing discomfort or injury. The magnet performs the subordinate role of enabling the item to be secured onto metal kitchen surfaces such as a refrigerator or oven/stove. Moreover, even if the magnet were removed, the plastic pinch grip would still perform its primary role. Therefore, it is the opinion of this office that the plastic pinch grip provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for Item 93159 and Item 93163 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…kitchenware…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 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 Gary Kalus at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division