HQ 082049: Tariff classification of "single backpack aluminum ware cook kit"

us-cbp-cross-rulings-hq-082049HQ 082049: Tariff classification of "single backpack aluminum ware cook kit"Guidance

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.





                                      HQ 082049

                                    June 20, 1989



          CLA-2 CO:R:C:G 082049 LS 828412

          CATEGORY:  Classification

          TARIFF NO.:  7615.10.70

          Michael O'Neill
          O'Neill & Whitaker, Inc.
          1809 Baltimore Avenue
          Kansas City, Missouri 64108

          RE:  Tariff classification of "single backpack aluminum ware cook
               kit"

          Dear Mr. O'Neill:

                Your inquiry, dated February 5, 1988, concerning the tariff
          classification of an aluminumware cook kit, was referred to this
          office for a direct reply to you.  Your request was submitted on
          behalf of Coleman Company, Inc.

          FACTS:

                The merchandise consists of a "single backpack six-piece
          aluminumware" cook kit, stock number 810-720, which consists of
          the following items:  a 5-1/2 inch in diameter 24 ounce bowl with
          lid; two 4-1/2 inch in diameter plates; one 4-1/2 inch in
          diameter 14 ounce bowl; one 5 inch in diameter 16 ounce cup or
          bowl; and a vinyl zippered carry bag or case specially shaped to
          fit these components.  The bowls and plates are designed for
          camping use so that they fit one into another to form a compact
          article which fits into the case for easy storage, transport, and
          handling.  Each of the bowls have folding handles and the carry
          bag also has a handle.  The literature inserted between the bowls
          states that the aluminumware is for camping and domestic use.
          The kit is imported from the People's Republic of China.

          ISSUE:

                What is the proper classification provision under the
          Harmonized Tariff Schedule of the United States (HTSUSA) for the
          aluminumware cook kit?

          LAW AND ANALYSIS:

                Classification of products under the HTSUSA is governed by
          the General Rules of Interpretation (GRI's).  GRI 1 provides that











                                        - 2 -

          classification is determined first in accordance with the terms
          of the headings and any relative section or chapter notes.  Since
          there is no specific heading which provides for kits consisting
          of the above-mentioned items, we refer to GRI 3 which applies to
          goods consisting of articles classifiable under two or more
          headings.

                The competing headings are 7615 and 7616, HTSUSA.  Heading
          7615 provides for "Table, kitchen or other household articles and
          parts thereof, of aluminum."  Heading 7616 provides for "Other
          articles of aluminum."  GRI 3(a) states that the heading which
          provides the most specific description shall be preferred over
          headings providing a more general description.  Since heading
          7615 provides a more specific description than heading 7616, the
          articles are classifiable in heading 7615.  The heading "table,
          kitchen or other household articles," read as a whole, applies to
          the subject items because the items are for table and/or cooking
          use.  The Explanatory Note to heading 7615 states that the
          heading covers the same types of articles as are described in the
          Explanatory Notes to headings 7323 and 7324, particularly the
          kitchen utensils, sanitary, and toilet articles.  Heading 7323
          covers table, kitchen or other household articles made of iron or
          steel.  The Explanatory Note to heading 7323 states that the
          heading includes the same types of goods "for use in hotels,
          restaurants, boarding-houses, hospitals, canteens, barracks,
          etc."  Among the examples of articles for kitchen use are
          saucepans, preserving pans, and stew pans.  Plates and soup
          dishes are listed among the examples of articles for table use.
          Heading 7323 also includes lids which are considered parts of any
          of the items listed in the Explanatory Notes.

                To further support our inclusion of the subject items in
          heading 7615, we look to the Explanatory Note to heading 7615
          which states that the heading also covers aluminum cooking or
          heating apparatus similar to that described in the Explanatory
          Note to heading 7417.  Heading 7417 covers "cooking or heating
          apparatus of a kind used for domestic purposes, non-electric, and
          parts thereof, of copper."  The Explanatory Note to heading 7417
          states that the heading covers small appliances such as petrol,
          paraffin, spirit stoves which are "normally used for travelling,
          camping, etc. and for certain household uses." Since aluminum
          cooking and heating apparatus are (1) considered to be within the
          category of "table, kitchen or other household articles," and (2)
          include such items used for travelling and camping, we believe


















                                        - 3 -

          that heading 7615 is also intended to cover other table, kitchen
          and household articles, such as the instant items, which are used
          for travelling and camping.

                Since GRI 6 provides that, for legal purposes, GRI's 1
          through 5 are applicable for classification of goods at the
          subheading level, the term "classifiable under two or more
          headings" in GRI 3 is satisfied if at least two of the articles
          fall under different eight-digit subheadings.  The bowls appear
          to be suitable for kitchen use as well as table use, i.e., they
          can be used for cooking as well as serving and eating.  However,
          because each of them has handles and one of them has a lid, they
          appear to be designed for kitchen use, and more specifically for
          cooking.  Thus, the bowls and accompanying lid are classifiable
          in subheading 7615.10.70, HTSUSA, which provides for "Table,
          kitchen or other household articles and parts thereof:  Cooking
          and kitchen ware:  Not enameled or glazed and not containing
          nonstick interior finishes:  Other."  The plates are clearly used
          for serving and eating.  They are therefore classifiable in
          subheading 7615.10.90, HTSUSA, which provides for "Table, kitchen
          or other household articles:  Other" (i.e., other than cooking
          and kitchen ware).

                GRI 3(b), which provides for the classification of goods
          put up in sets for retail sale, states:

                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
                they consisted of the material or component which gives
                them their essential character, insofar as this criterion
                is applicable.

                The Explanatory Notes, which constitute the official
          interpretation of the HTSUSA at the international level, state in
          Note (X) to Rule 3(b) that the term "goods put up in sets for
          retail sale" means goods which:

                (a) consist of at least two different articles which are,
                    prima facie, classifiable in different headings;
                    [hereinafter criterion (a)]

                (b) consist of products or articles put up together to meet
                    a particular need or carry out a specific activity;
                    [hereinafter criterion (b)] and

                (c) are put up in a manner suitable for sale directly to
                    users without repacking. [hereinafter criterion (c)]













                                        - 4 -

                Criterion (a) is satisfied since the articles are
          classifiable under two different eight digit subheadings.
          Criterion (b) is also met since the bowls, plates, and lid are
          put up together to carry out the specific activity of cooking,
          preparing, and eating food while camping or while outdoors.
          Criterion (c) is met since the items, which are sold in a
          specially shaped carry bag or case, are put up in a manner
          suitable for sale directly to users without repacking.  Therefore
          the aluminumware cook kit is considered to be a set.

                In order to classify the set in the appropriate eight digit
          subheading, we must determine which component, or components
          taken together, give the set its essential character.
          Explanatory Note VIII to GRI 3(b) provides that the 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 goods."
          Since the three bowls and one lid which are designed for cooking
          constitute the greatest bulk, weight, and quantity of the six
          items, the set is classifiable under subheading 7615.10.70,
          HTSUSA, which provides for cooking and kitchen ware.

                GRI 5(a) provides:

                Camera cases, musical instrument cases, gun cases,
                drawing instrument cases, necklace cases and similar
                containers, specially shaped or fitted to contain a
                specific article or set of articles, suitable for
                long-term use and entered with the articles for
                which they are intended, shall be classified with
                such articles when of a kind normally sold therewith.
                This rule does not, however, apply to containers which
                give the whole its essential character;

          The Explanatory Note to GRI 5(a) states that the rule covers only
          those containers which: (1) are specially shaped or fitted to
          contain a specific article or set of articles; (2) are suitable
          for long-term use and serve to protect the article when not in
          use; (3) are presented with the article for which they are
          intended; (4) are of a kind normally sold with the article; and
          (5) do not give the article its essential character.

                Since the vinyl carry bag meets all the criteria set forth
          in the above-stated Explanatory Note, it is classifiable together
          with the cook kit under subheading 7615.10.70, HTSUSA.

















                                        - 5 -

          HOLDING:

                For the foregoing reasons, the cook kit and accompanying
          carry bag are classifiable in subheading 7615.10.70, HTSUSA,
          dutiable at the rate of 4.0 percent ad valorem.

                                              Sincerely,



                                              John Durant, Director
                                              Commercial Rulings Division












































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