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NY A85205

July 3, 1996

CLA-2-46:RR:NC:GI:230 A85205


TARIFF NO.: 4602.10.1200; 6304.93.0000; 6914.90.8000; 8205.51.3030 Ms. Carole Rathgeber
Wal-Mart Stores, Inc.
702 Southwest 8th Street
Bentonville AR 72716-8023

RE: The tariff classification of bread warmer set from China.

Dear Ms. Rathgeber:

In your letter dated June 21, 1996 you requested a tariff classification ruling.

A sample "bread warmer set" (stock #W20055) was submitted and is being returned to you as requested. It consists of a willow bread basket, a textile cloth, a warming stone, and a cheese grater.

The oval-shaped basket, which measures about 4" x 7" x 12", is made of interwoven willow rods. The textile cloth, said to be 65% nylon and 35% cotton, measures about 24" x 29". It incorporates a center pocket which lies in the bed of the basket, where it holds the removable warming stone. The latter is a flat, oval-shaped piece of terra cotta designed to act as a heat source (after it is warmed in an oven).

It is noted that the textile cloth has been temporarily sewn to the inside of the basket by means of a few stitches. As explained on an instruction sheet included with the set, these stitches must be cut by the user to allow the cloth to be removed for washing and subsequent re-use. For tariff purposes, the cloth will thus not be considered part of the basket.

The hand-held cheese grater consists of a 3-piece cylindrical plastic housing and two interchangeable stainless steel blades (one for grating, one for slicing). The cheese (or other food) is placed in the body of the article, and the user simply exerts pressure and rotates the top to operate it. There are no mechanical features such as a crank, lever or similar device. The instructions suggest that besides being suitable for grating cheese for pizza, this article can be used to slice vegetables or to grate various foods for cooking purposes.

Although all of above-described items are packed together in a printed paperboard carton, for tariff purposes they will not be treated as "goods put up in sets for retail sale." Such treatment is precluded by the presence of the grater, whose purpose is unrelated to that of the other components. Accordingly, all of the individual items will be classified separately.

The applicable subheading for the basket will be 4602.10.1200, Harmonized Tariff Schedule of the United States (HTS), which provides for other baskets and bags of vegetable plaiting materials: of willow. The rate of duty will be 5.8%.

The applicable subheading for the textile cloth will be 6304.93.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404, not knitted or crocheted, of synthetic fibers. The rate of duty will be 10.3%.

The cloth falls within textile category designation 666. Based upon international textile trade agreements, products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (restraint levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

The applicable subheading for the terra-cotta warming stone will be 6914.90.8000, HTS, which provides for other (non-enumerated) ceramic articles. The rate of duty will be 7%.

The applicable subheading for the cheese grater will be 8205.51.3030, HTS, which provides for other household handtools of iron or steel: kitchen and table implements. The rate of duty will be 4.7%.

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 Paul Garretto, at (212) 466-5779.


Roger J. Silvestri

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