CLA-2-39:OT:RR:NC:N4:422
Mr. Joseph J. Kenny
Geodis USA, Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a portable plastic utensil kit from China
Dear Mr. Kenny:
In your letter dated January 22, 2021, on behalf of your client CVS Pharmacy Inc., you requested a tariff classification ruling. A photograph of the item was submitted along with your ruling request.
The item concerned is identified in your letter as a portable utensil kit, CVS #648876. It consists of a polypropylene knife, fork, and spoon, a silicone straw, a brush with a stainless steel handle and plastic bristles, and a plastic case. You have indicated that the brush is intended to be used to clean the straw after each use. You have stated that the plastic case is not specifically designed nor internally fitted to hold the plastic utensils.
Per your correspondence, the items are imported together in a plastic case, ready for retail sale. In an email sent to this office on January 27, 2021, you indicated that the knife, fork, spoon, brush, and straw are equally valued at 16 cents each.
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 portable plastic utensil kit consists of multiple articles classifiable under separate headings. The components of the kit carry out a specific activity, which is to consume foods and liquids, and are packaged together for retail sale. The kit therefore fulfill the term “goods put up in sets for retail sale,” and meet the elements to be considered a “set” for classification purposes.
The polypropylene knife, fork, and spoon imparts the essential character to the portable plastic utensil kit. In accordance with GRI 3(b), the portable plastic utensil kit will be classified under heading 3924, HTSUS, kitchenware and tableware of plastic.
The applicable subheading for the portable utensil kit, CVS #648876 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other.” The rate of duty will be 3.4 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 Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division