CLA-2-73:OT:RR:NC:N4:422
Ms. Krisanne Fischer
c/o Mr. Mark Callahan - mail code 126
QVC, Inc.
1200 Wilson Drive
West Chester, PA 19380
RE: The tariff classification of a “3.0-QT Thermal Cook & Carry” from China.
Dear Ms. Fischer:
In your letter dated August 30, 2018, you requested a tariff classification ruling.
You submitted a sample identified as a “3.0-QT Thermal Cook & Carry,” QVC item number K47616, which consists of a stainless steel pot and lid inside an insulated stainless steel carrier.
The inner pot features a lid and handle and is designed to be used for cooking on a stove top or in an oven. The inner pot measures approximately 9” in diameter. The carrier is predominantly stainless steel and has a double wall construction with polyurethane (PU) foam between the walls as an insulator and a locking plastic lid with handle. The carrier measures approximately 10” in diameter. The item is designed so that the user can cook food in the inner pot and then set it directly into the carrier to keep it hot while transporting it to another location without reheating.
As you requested, your sample will be returned to you.
You suggest that this item would be correctly classified under subheading 7323.93.0045, 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, cooking ware, other. We do not agree that this item is correctly classified in the provision that you suggested. The instant merchandise is a composite good composed of two equally significant components, with neither able to provide the essential character to the item.
The General Rules of Interpretation (GRI’s) govern the classification of goods in the tariff schedule. GRI 1 states, in part "…classification shall be determined according to the terms of the headings…" GRI 6 makes it clear that all of the General Rules of Interpretation also apply to the subheadings, when its states, in part "…the classification of goods in the subheadings of a heading shall be determined according…to the above rules, on the understanding that only subheadings at the same level are comparable."
QVC item number K47616 is considered to be a composite good within the meaning GRI 3. GRI 3(a) states, in part, "…when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods…those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods."
GRI 3(b) states, in part, "…composite goods…made up of different components…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."
In the instant case, it is the opinion of this office that the stainless steel cooking pot component of this item and the stainless steel thermal carrier are of equal importance and that neither component imparts the essential character of the whole. Both components of this item have equal utility, therefore GRI 3(c) applies.
The applicable subheading for the “3.0-QT Thermal Cook & Carry,” QVC item number K47616 will be 7323.93.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Table, kitchen or other household articles…of…steel…: other: of stainless steel…other.” 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 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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division