CLA-2-44:OT:RR:NC:4:434
Ms. Anna Liang
KW Commerce
Huake No. 3 Building
Dongguan, 523000
CHINA
RE: The tariff classification of sauna sets from China
Dear Ms. Liang:
In your letter, dated December 13, 2020, you requested a tariff classification ruling. Photos and a detailed description of the item were submitted for our review.
The item under consideration is a sauna set consisting of a pine wood bucket with plastic liner, a pine wood ladle, and an hourglass made of glass with a wood backing. The bucket measures approximately 11” x 11.8”. The user will ladle water from the bucket onto hot rocks in order to produce steam. The hourglass timer is specifically designed to measure 15 minute intervals, because, as you state in your ruling request, it is not recommended that the sauna be used for more than 15 minutes at a time. The items are packaged together for retail.
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 sauna set consists of multiple articles classifiable under separate headings. The components of the set carry out a specific activity, that of enjoying a sauna, and are packaged together for retail sale. The set therefore fulfills the term “goods put up in sets for retail sale.”
The essential character of the set is conferred by the water bucket. The bucket is an indispensable component of the set, necessary to create steam, and also accounts for the majority of the set’s value, per the value breakdown provided in your follow-up email. Therefore, the set as a whole will be classified under the tariff provision for the bucket.
In your letter, you suggest that the wooden bucket is classifiable under subheading 4416.00.9020, HTSUS, which provides for Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves: Other: New. We disagree. In the ENs, heading 4416 is specifically “restricted to containers which are products of the coopers’ trade, that is those of which the bodies are composed of staves with grooves into which the heads and bottoms are fitted, the shape being maintained by hoops of wood or metal.” The instant bucket does not meet this description. While it is fashioned in the style of a wood barrel, the shape is not maintained by hoops of metal. The bucket does have metal hoops, but they are not functional; the hoops are screwed in place and are far too loose to be functional in holding the shape of the bucket. For these reasons, the bucket is not a coopers’ product and classification in heading 4416, HTSUS, is precluded.
Rather, the applicable subheading for the sauna set will be 4420.90.8000, HTSUS, which provides for “Wood marquetry and inlaid wood… wooden articles of furniture not falling within chapter 94: Other: Other.” The rate of duty will be 3.2 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4420.90.8000, HTSUS, unless specifically excluded, are subject to an 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 the correct subheading.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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