CLA-2-73:OT:RR:NC:N4:410
Ms. Danielle McClenahan
GSI Outdoors, Inc.
1023 S Pines Rd.
Spokane Valley, WA 99206
RE: The tariff classification of a camping stove and pot set from China
Dear Ms. McClenahan:
In your letter dated May 7, 2019, you requested a tariff classification ruling. A representative sample was submitted with your ruling request and will be returned to you.
The item under consideration is identified as the Glacier Stainless Explorer Set. The Glacier Stainless Explorer Set consists of a 1.1 L (1.2 qt) metal pot with lid and folding handle, a portable gas stove designed for use with isobutane fuel (fuel is not included), and a folding "foon" utensil (combination spoon/fork). The stove and foon nest inside the pot can be placed in the included mesh stuff sack for easy carrying. The intended use of this set is to cook while camping and backpacking. The pot is made of stainless steel, measures 4 inches tall by 4.75 inches in diameter, and weighs 12.1 oz. The stove is made primarily of stainless steel, with an aluminum flame adjuster, measures 3.5 inches tall by 5 inches in diameter, and weighs 5.9 oz. The foon is made of plastic and stainless steel and weighs 0.6 oz. All items are packaged in a single box ready for retail sale.
As imported, the Glacier Stainless Explorer Set meets the definition of “goods put up in sets for retail sale.” As per General Rules of Interpretation (GRIs) 3(b), classification is determined by the component, or components taken together, which confer on the set as a whole its essential character. The stove clearly provides the essential character of this set.
The applicable subheading for the Glacier Stainless Explorer Set will be 7321.11.1030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Stoves, ranges, grates, cookers . . . and similar nonelectric domestic appliances, and parts thereof, of iron or steel: Cooking appliances and plate warmers: For gas fuel or for both gas and other fuels: Portable: Stoves or ranges.” The general rate of duty will be 5.7 percent ad valorem.
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). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). 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 7321.11.1030, HTSUS, unless specifically excluded, are subject to the additional 25 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 7321.11.1030, 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 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 Michael Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division