CLA-2-44:OT:RR:NC:4:434
Ms. Laurel Scapicchio
BJ’s Wholesale Club
25 Research Drive
Westborough, MA 01906
RE: The tariff classification of Kitchen Utensils and Textile Articles from China
Dear Ms. Scapicchio:
In your letter, dated April 18, 2018, you requested a classification ruling. A sample was provided for review and will be returned, per your request.
Item #152475, the “7 Piece Oven Mitt Gift Set,” contains the following items packaged together for retail sale:
One 12” silicone spatula with beech wood handle
One 10” stainless steel wire and silicone whisk
Two 12” bamboo wooden spoons
One tea towel, constructed of 80% cotton and 20% polyester woven fabric
One oven mitt, constructed of 80% cotton and 20% polyester woven fabric
One stainless steel snowflake-shaped cookie cutter
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put 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 (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character.
The kit consists of multiple articles classifiable under separate headings. It is packaged for retail sale. Therefore it fulfills the requirements of (a) and (c) above. However, we believe that it fails (b). The function of the tea towel does not join that of the other items in a way that might be interpreted as meeting a particular need or carrying out a specific activity. While the rest of the items are used directly for the activity of baking/cooking, the towel is used for the activity of cleaning. Consequently, each item will be separately classified.
The spatula with the wooden handle is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The plastic blade is the functional part of the item, as it is the part of the item that will come in contact with food when in use. The wood handle performs a subordinate role to the blade. Therefore, it is the opinion of this office that the plastic blade provides the essential character within the meaning of GRI 3(b). The whisk with the metal handle is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The plastic-coated mixing wires are the functional part of the item, as it is the plastic that will contact the food when in use. The metal handle performs a subordinate role to the mixing wires. Therefore, it is the opinion of this office that the plastic mixing wires provides the essential character within the meaning of GRI 3(b).
The applicable subheading for the spatula with the wooden handle and the whisk will be 3924.10.4000, HTSUS, which provides for “Tableware, kitchenware…of plastics: tableware and kitchenware: Other.” The rate of duty will be 3.4% ad valorem.
The applicable subheading for the bamboo wooden spoons will be 4419.19.1000, HTSUS, which provides for “Tableware and kitchenware, of wood: Of bamboo: Other: Forks and spoons.” The rate of duty will be 5.3% ad valorem.
The applicable subheading for the tea towel will be 6302.91.0050, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other: Of cotton: Other: Towels: Other: Other.” The rate of duty will be 9.2% ad valorem.
The applicable subheading for the oven mitt will be 6304.92.0000, HTSUS, which provides for “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of cotton.” The rate of duty will be 6.3% ad valorem.
The applicable subheading for the stainless steel cookie cutter will be 8205.51.3030, HTSUS, which provides for “Household tools, and parts thereof: Of iron or steel: Other: Kitchen and table implements.” The rate of duty will be 3.7% 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 the 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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division