CLA-2-82:OT:RR:NC:N4:415
Mr. Joseph J. Kenny
Geodis USA, Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a four-piece BBQ tool set from China.
Dear Mr. Kenny:
In your letter dated February 25, 2022, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc.
Images were submitted in lieu of a sample.
The product under consideration is described as a BBQ set, CVS item number 502685. It is a set that includes three stainless-steel tools and an apron and is intended for use while grilling at backyard barbecues. The tools include a two-tine fork, a spatula, and tongs, with all of them having stainless-steel handles. The apron is made wholly from woven polyester, has the word “DAD” printed across the front, and features pockets and loops to hold the tools and other items while barbecuing. It is a bib-style apron that measures 38.78 inches from the neck loop to the bottom.
As this is a set for classification purposes and contains multiple articles of heading 8215, it is specifically provided for under subheading 8215.20. It would be classified within this subheading utilizing General Rule of Interpretation (GRI) 1 and would not be considered a GRI 3(b) set. Further, the apron merely provides the rate of duty as it holds the highest rate and is not considered as having imparted the essential character to this set. Due to this provision deriving its duty rate from a separate classification, it is reported with a primary and secondary classification as indicated below.
The applicable subheading for this BBQ set, CVS item number 502685, will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "[s]poons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: [o]ther sets of assorted articles.”
This set will be dutiable at the rate of duty applicable to that article in the set subject to the highest rate of duty. The apron, classified in subheading 6211.43.1091, HTSUS, is dutiable at 16 percent plus an additional 7.5 percent as it is subject to the Section 301 duties as it is from China. This combined rate would provide the highest rate when compared to the other equivalent ad valorem rates. The complete tariff classification for this set will be 8215.20.0000 / 6211.43.1091.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 8215.20.0000 / 6211.43.1091, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.24, in addition to subheadings 8215.20.0000 / 6211.43.1091, HTSUS, listed above.
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, including information on exclusions and their effective dates, 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.
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 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division