CLA-2-82:OT:RR:NC:N1:118
Mr. Thomas D. Evans
KDA Creations
4772 Creston LN NE
Salem, OR 97305
RE: The tariff classification of a Butcher Handheld Meat Saw Set from China
Dear Mr. Evans:
In your letter dated February 14, 2019, you requested a tariff classification ruling.
You are contemplating importing a product that includes a butcher meat saw, a bone dust scraper, a curved boning knife and a replacement blade for the butcher meat saw. In an email message with this office, you stated that the four items would be imported packaged together for retail sale. The handheld butcher meat saw incorporates a stainless steel frame with a polypropylene injection molded handle. The blade is made of stainless steel, and is 22 inches long. The bone dust scraper is made of polypropylene, measures 4 x 8 inches, and is .19 inches think. The boning knife consists of 6 inch curved stainless steel blade attached to a polypropylene handle. The replacement blade for the butcher meat saw is made out of stainless steel and is 22 inches long.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the heading and legal notes do not otherwise require, the remaining GRIs are applied, taken in order.
In considering the classification of the Butcher Handheld Meat Saw Set, which includes the butcher meat saw, a bone dust scraper, a curved boning knife and a replacement blade for the butcher meat saw, we note that no one heading fully describes the item. Therefore, the instant item cannot be classified in accordance with GRI 1. GRI 2 provides for the classification of incomplete articles or mixtures and combinations of materials and is not applicable to the instant merchandise. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUSA. GRI 3(a) states in part that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good.
The instant good consists of at least two different articles that are, prima facie, classifiable in different subheadings. It consists of articles put up together to carry out a specific activity (i.e. cutting meat). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the good in question is within the term "goods put up in sets for retail sale." GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to 3(a), are to be classified as if they consisted of the component that gives them their essential character. The factor or factors that determine essential character varies with the goods under consideration. Explanatory Note Rule 3(b)(VIII) lists factors such as the nature of the material or component, their bulk, quantity, weight or value and the role of a constituent material in relation to the use of the good. The butcher handheld meat saw has the highest value and highest weight content in the set. Thus, it is the opinion of this office that the butcher handheld meat saw imparts the essential character of the set.
The applicable subheading for the Butcher Handheld Meat Saw Set will be 8202.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Handsaws, and metal parts thereof; blades for saws of all kinds (including slitting, slotting or toothless saw blades), and base metal parts thereof: Handsaws, and parts (except blades) thereof. The rate of duty will be free.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices
dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8202.10.0000, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8202.10.0000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 Anthony E. Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division