CLA-2-46:OT:RR:NC:4:434
Peter Killian
Aldi Inc.
1200 North Kirk Road
Batavia, IL 60510
RE: The tariff classification of a bread making kit from China
Dear Mr. Killian:
In your letter, dated May 29, 2024, you requested a tariff classification ruling. A sample of the kit plus values and weights for each individual component were submitted for our review.
The item under consideration is a bread making kit consisting of the following items packaged together in a retail box: A rattan proofing basket, textile cover, plastic dough scraper, bread lame with additional blades, whisk, and recipe booklet. The round rattan basket is fashioned from full canes of coiled rattan held in place with small stainless steel nails. It measures approximately 9.75 in diameter and 3 high.
In order to classify the goods, we must first determine whether the items packaged together meet the tariff definition of a set. 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. Essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.
The bread making kit consists of multiple articles classifiable under separate headings. They are packaged together for retail sale. The components of the kit carry out a specific activity, that of making bread. This kit therefore meets the term goods put up in sets for retail sale. We find that the rattan proofing basket confers the essential character of the set because it heavily predominates by value, weight and bulk over the other items in the set.
Therefore, the applicable subheading for the bread making kit will be 4602.12.1400, HTSUS, which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601Of vegetable materials: Of rattan: Other baskets and bags, whether or not lined: Wickerwork. The rate of duty will be Free.
You proposed classification of the kits in either 4602.12.4500, HTSUS, or 4419.19.9100, HTSUS. However, Other baskets and bags of rattan in 4602.12.1400, HTSUS, is more descriptive for classifying the rattan basket under which the entire kit will fall.
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 4602.12.1400, 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 4602.12.1400, 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