Richard Writsman
Continental Agency
1768 W. Second Street
Pomona, CA 91766
RE: The tariff classification of a container organizer from China
Dear Mr. Writsman:
In your letter, dated April 15, 2024, you requested a tariff classification ruling on behalf of your client, Seville Classics, Inc. Photos and a description of the items were submitted for our review.
The item under consideration is a food storage container and lid organizer. The expandable organizer is constructed of bamboo and measures 12.83 long by 10 wide by 3.23 high when collapsed and pulls out to measure up to 21.65 long. It is open-topped and features two permanent dividers and three adjustable dividers to create various-sized compartments. Each end has a cut-out hand hold.
You proposed classification for the container organizer in subheading 4419.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tableware and kitchenware, of wood, Of bamboo: Other; Other. We disagree. The Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. The ENs to heading 4419, HTSUS, state, This heading covers only household articles of wood, whether or not turned, or of wood marquetry or inlaid wood, which are the nature of tableware or kitchenware. It does not, however, cover goods which are primarily ornamental in character, nor furniture.
The ENs also list multiple examples of items contained in the heading: The heading includes: spoons, forks, salad servers; platters and serving dishes; jars, cups and saucers; common spice-boxes and other kitchen containers; crumb-scoops, not incorporating brushes; napkin rings; rolling pins; pastry moulds; butter patters; pestles; nutcrackers; trays; bowls; bread bowls; bread boards; chopping boards; plate racks; capacity measures for use in the kitchen.
We find that the container and lid organizer is dissimilar to the listed exemplars in the ENs and is not in alignment with the definitions of kitchenware and tableware put forth in Headquarters rulings H005207 (06/20/08) or H236273 (02/06/14). The organizer is not immediately associated with food preparation, food storage (it is not the container in which the food is stored), or food consumption, nor is it used for displaying or serving food, or as table settings. Rather, it is more akin to small furniture items, such as the tiered corner shelf ruled upon in NY L81771 (01/19/05), the over-the-sink shelves described in rulings N024160 (03/27/08), N021948 (02/06/08) and NY F83052 (03/07/00), the wrap holders of N329325 (11/29/22), or the stackable bins of N339384 (04/18/24). Again, we note that the ENs to heading 4419 exclude furniture.
The applicable subheading for the container and lid organizer will be 4420.90.8000, HTSUS, which provides for Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood, statuettes and other ornaments, of 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, 9903.88.03, in addition to subheading 4420.90.8000, 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, 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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