HQ 960223 - 9-Piece Kitchen Tool Set; Subheadings 8215.20.00 and 6912.00.48; Spoons, Forks, Ladles, Skimmers, Cake-Servers, Fish-Knives, Butter-Knives, Sugar Tongs and Similar Kitchen or Tableware; Other Sets of Assorted Articles; GRI 3(b); Explanatory Notes (VIII) and (X) to GRI 3(b); NY 859031; A85919, Revoked. - United States International Trade Commision Rulings

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HQ 960223

November 26, 1997

CLA-2 RR:CR:GC 960223 HMC

CATEGORY: CLASSIFICATION

TARIFF NO.: 8215.20.00

Mr. Kim Young
Customs Affairs Manager
BDP International, Inc.
2721 Walker NW
Grand Rapids, MI 49504

RE: 9-Piece Kitchen Tool Set; Subheadings 8215.20.00 and 6912.00.48; Spoons, Forks, Ladles, Skimmers, Cake-Servers, Fish-Knives, Butter-Knives, Sugar Tongs and Similar Kitchen or Tableware; Other Sets of Assorted Articles; GRI 3(b); Explanatory Notes (VIII) and (X) to GRI 3(b); NY 859031; A85919, Revoked.

Dear Mr. Young:

This is in response to your letter, dated November 22, 1996, on behalf of Meijer, Inc., requesting reconsideration of New York Ruling (NY) A85919, dated August 7, 1996. In NY A85919, Customs classified a 9-Piece Kitchen Tool Set (kitchen set), under subheading 6912.00.48 of the Harmonized Tariff Schedule of the United States (HTSUS), as other tableware and kitchenware of ceramic. It was determined that the merchandise was a set with the essential character imparted by the ceramic jug which holds the kitchen tools. A sample was submitted with your letter.

Pursuant to section 625(c)(1), Tariff Act of 1930 [19 U.S.C. 1625(c)(1)], as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057 (1993), notice of the proposed revocation of NY A85919 was published on October 22, 1997, in the Customs Bulletin, Volume 31, Number 43. Only one (1) comment was received, which disagreed with Customs proposed classification.

FACTS:

The merchandise consists of the following nine kitchen tools:
a) chrome-plated metal cooking turner, soup ladle, whisk, and cooking fork with plastic handles;
b) plastic cooking turner, cooking spoon, and slotted spoon with chrome-plated metal centers and a rubber scraper;

C) a ceramic jug of stoneware that measures approximately 7 1/2 inches high by 4 3/4 inches along its top portion.

The provisions under consideration are as follows:

8215 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof:
8215.20.00 Other sets of assorted articles...The rate of duty applicable to that article in the set subject to the highest rate of duty

6912.00 Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china:
Tableware and kitchenware:
Other:
Other:
Other:
6912.00.48 Other...10.5%

ISSUE:

Whether the 9-piece kitchen tool set is classifiable as other sets of assorted articles under subheading 8215.20.00, HTSUS, or as a set having the essential character of the ceramic milk jug under subheading 6912.00.48, HTSUS.

LAW AND ANALYSIS:

Merchandise is classifiable under the HTSUS, in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.

NY A85919 held that the kitchen set was described in heading 6912.00, HTSUS, which provides for ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china. It found that the merchandise was a set with the essential character imparted by the ceramic jug. You contend that the utensils, not the ceramic jug, impart the essential character to the set.

There is no dispute that the ceramic jug is described in heading 6912.00. We also note that the other tools are described by various headings of the HTSUS. The plastic tools are prima facie classifiable in Chapter 39, the chrome-plated tools in Chapter 82 and the rubber scraper in Chapter 40. Since the kitchen set is described in part by two or more headings of the HTSUS, we must apply GRI 3(b).

GRI 3(b) states that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. Since we have various items sold together, we must first determine if we have a set put up for retail sale.

The Harmonized Commodity Description And Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized system. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the Notes should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).

Explanatory Note (X) to GRI 3(b), at page 5, states that 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 up 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).

In this instance, we believe the kitchen set meets the ENs definition of "goods put up in sets for retail sale" because it: (1) consists of at least two different articles which are, prima facie, classifiable in four different headings; (2) consists of articles put up together to carry out the specific activity of food preparation in that the tools and the ceramic jug will be used together or in conjunction with one another; and, (3) the articles are put up in a manner suitable for sale directly to users without repacking. We thus believe that the kitchen set qualifies as a set of GRI 3(b). Accordingly, we must determine which item imparts the essential character to the set.

Explanatory Note (VIII) to GRI 3(b), at page 4, states that the factor which determines essential character will vary as between different kinds of goods. It may, for example, 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 goods.

You claim that since there are four utensils each made of chrome-plated metal and plastic with a unit value of .45 cents each, classification should be done according to GRI 3(c). We disagree with this analysis. We note that the sample provided contained one ceramic jug, four chrome-plated metal utensils, three utensils made of nylon and a rubber scraper and not four utensils each of metal and plastic. This is also the description provided in the packaging. We agree that the utensils impart the essential character to the kitchen set since the utensils would be the items used to perform the main function of food preparation. However, we do not agree with your assessment that no one of the utensils impart the essential character to the set.

We believe that the set is classifiable according to GRI 3(b) since the chrome-plated metal utensils are the most visually, numerically and structurally significant components of the set. There are more chrome-plated metal utensils than those of plastic or rubber. We thus find that the set should be classified according to the chrome-plated metal utensils, which impart the essential character to the tools and the set as a whole. See NY 859031 for a similar decision.

The comment received contends that the ceramic jug imparts the essential character to the set because it is the most visual component of the set. It is stated that the kitchen tools add purchasing power to the set and that the set is sold as a decorative structure due to the jug and not the tools within. Accordingly, the set should be classifiable under heading 6912, HTSUS.

As stated above, it is our opinion that the role of the tools in the set imparts the essential character. The set's name is indicative that the set will be purchased for its tools and not for the ceramic jug. The 9-piece kitchen tool set is therefore classifiable with the chrome-plated metal utensils imparting the essential character. The set is classifiable under subheading 8215.20.00, HTSUS, as other sets of assorted articles. The duty, under this subheading, is the rate of duty applicable to that chrome-plated metal article in the set subject to the highest rate of duty.

HOLDING:

The 9-piece kitchen tool set is provided for in heading 8215, HTSUS. They are classifiable under subheading 8215.20.00, HTSUS, as "Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: Other sets of assorted articles...The rate of duty applicable to that article in the set subject to the highest rate of duty.

EFFECT ON OTHER RULINGS:

NY A85919, dated August 7, 1996, is revoked.

Sincerely,

John Durant, Director
Commercial Rulings Division

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