United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2008 NY Rulings > NY N023243 - NY N023394 > NY N023319

Previous Ruling Next Ruling
NY N023319

March 10, 2008



TARIFF NO.: 3924.10.4000

Ms.Heather Mooney
QVC, Inc.
1200 Wilson Drive
West Chester, PA 19380-4262

RE: The tariff classification of plastic and stainless steel kitchen tongs from China

Dear Ms. Mooney:

In your letter dated February 12, 2008 you requested a tariff classification ruling.

The submitted samples are identified as a Prepology 2-Piece Silicone Tong Set, item number K8277. This item consists of two kitchen tongs; one 9” long and one 12” long. The entire body of each of the tongs is made of stainless steel. However, each of the two grippers of each tong is completely covered on both sides with a plastic sleeve that has been permanently affixed to the gripper. In addition, each of the two handles of each of the tongs is also completely covered with a plastic sleeve that has been permanently affixed to the handle. The plastic material of each sleeve is composed of silicone and a thermoplastic elastomer (TPE).

The tongs are intended to be used as a kitchen tool for cooking and can withstand temperatures up to 430 degrees Fahrenheit. The two piece tong set is sold in two color options for the plastic sleeves. In one option, the larger tong has red sleeves and the smaller tong has blue sleeves. In the other option, the larger tong has green sleeves and the smaller tong has yellow sleeves. At the bottom of the handle end of each tong, there is a stainless steel pull tab that allows the tong to be secured in a closed position. As you requested, the sample will be returned to you.

This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The plastic sleeves that completely cover the grippers constitute the working surfaces of each tong, as they are the only components that will come in contact with food when in use. These plastic surfaces also prevent the tong from scratching pans. Therefore, it is the opinion of this office that the plastic sleeves provide this item with the essential character within the meaning of GRI 3(b).

The applicable subheading for item number K8277 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenwareof plastics: tableware and kitchenware: other. The rate of duty will be 3.4 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 World Wide Web at http://www.usitc.gov/tata/hts/.

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 Gary Kalus at 646-733-3055.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: