CLA-2-73:OT:RR:NC:N4:422
Ms. Regina Woody
Hobby Lobby Stores, Inc.
7707 SW 44th Street
Oklahoma City, OK 73179
RE: The tariff classification of cake decorating articles from China
Dear Ms. Woody:
In your letter dated July 14, 2015, you requested a tariff classification ruling.
The five submitted samples, which are all identified by the trade name “Sunny Side Up Bakery” and which will all be returned to you as requested, are further identified as follows:
Item 742239 – Cake Lifter. This item is designed to be used to lift and move cakes, cookies, pizzas, etc. that measure up to 16” without damaging them. The lifter is made of stainless steel with a plastic handle and measures approximately 8” x 8”. You have suggested that this item is correctly classified in subheading 8215.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), and we agree.
Item 144865 – Cupcake Decorating Set. This item contains four stainless steel decorating tips of various designs, a standard coupler that is made of polypropylene (PP) plastic material and ten disposable bags that are made of polyethylene (PE) plastic material, all packaged together for retail sale. The tips are designed to be attached to the bags by the coupler for the purpose of decorating cupcakes with swirls, flower tops, dotted tops, etc.
Item 144865 is considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. The plastic bags perform the subordinate role of holding the frosting (not included in the importation) and the plastic coupler performs the subordinate role of attaching the decorating tips to the bags. The stainless steel decorating tips perform the primary role of creating the decorative shape. Therefore it is the opinion of this office that the stainless steel decorating tips provide this item with the essential character within the meaning of GRI 3(b).
Item 778316 – Basket Weave Tip. This item is made of stainless steel and is an additional decorating tip that is sold alone but is designed to be used in the same fashion as the decorating tips referenced in Item 144865 above.
Item 749788 – Flower Nail. This item is made of stainless steel. It has a flat round platform that measures approximately 1½” in diameter under which is attached a nail that measures approximately 2½” in length. When in use, the nail is held and spun slowly while frosting is piped onto the platform for the purpose of making flower decorations for cakes.
You have suggested that Item 144865, Item 778316 and Item 749788 are correctly classified in subheading 7323.93.0080 HTSUS. However, while we do agree that these items are correctly classified according to the first 8 digits of the subheading that you have suggested, since these items are considered to be kitchen ware, we disagree with the last 2 digits of the subheading that you have suggested.
Item 740753 – Gum Paste Wire & Tape. This item includes 32 individual carbon steel wires, each measuring approximately 12” in length, packaged together for retail sale. Eight of the wires are 20 gauge, eight are 22 gauge and sixteen are 26 gauge. Also included in the retail package is a roll green florist tape that measures approximately ½” by 30 yards and is made of paper with adhesive on one side. The wires are used to create stems for gum paste flowers and leaves for decorating cakes. The tape is used to bundle the stems into natural looking sprays and bouquets.
You have suggested that the wires are correctly classified in subheading 7217.20.4510 HTSUS and the tape is correctly classified in subheading 4811.41.2100 HTSUS. However, we do not agree that the wires are correctly classified in the subheading that you have suggested and we do not agree that the tape is correctly classified separately from the wires. Item 740753 is considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. The tape performs the subordinate role of bundling the wire stems while the wire performs the primary role of forming the stems. Therefore it is the opinion of this office that the carbon steel wires provide this item with the essential character within the meaning of GRI 3(b).
Wire is defined in Chapter 72 Note 1. (o) as "Cold-formed products in coils, of any uniform solid cross section along their whole length, which do not conform to the definition of flat-rolled products." Since the wire you plan to import is in cut-lengths, rather than in coils, it meets the definition for other bars and rods in Chapter 72 Note 1. (m). Other bars and rods are defined in this note as "Products which do not conform to any of the definitions at...or to the definition of wire, which have a uniform solid cross section along their whole length in the shape of circles...."
The applicable subheading for Item 742239 will be 8215.99.5000, HTSUS, which provides for Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: other: other: other (including parts). The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for Item 144865, Item 778316 and Item 749788 will be 7323.93.0060, HTSUS, which provides for …kitchen…articles…of…steel…: other: of stainless steel…cooking and kitchenware: other: kitchen ware. The rate of duty will be 2 percent ad valorem.
The applicable subheading for Item 740753 will be 7215.90.1000, HTSUS, which provides for other bars and rods of iron or non-alloy steel: plated or coated with metal: not cold-formed. The rate of duty will be Free.
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