In Ruling NY N323633 (January 24, 2022), Customs and Border Protection (CBP) discussed the classification of a 15-piece camping mess kit for two. The kit consists of the following items: a carry bag that has an exterior made from 100% polyester, two stainless-steel dinner plates, two 100% cotton napkins, a plastic cutting board, a bottle opener featuring a folding knife blade, two stainless-steel spoons, two stainless-steel butter knives, two stainless-steel forks, and two stainless-steel knives. The knives, forks, and spoons all feature plastic handles. In addition, as noted by CBP, the kit would be considered a “set” for tariff purposes.
For its determination, CBP looked toward Chapter 82 “Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base meta” of the Harmonized Tariff Schedule of the U.S. (HTSUS). Note 3 of Chapter 82 states that “Sets consisting of one or more knives of heading 8211 and at least an equal number of articles of heading 8215 are to be classified in heading 8215.” As such, CBP determined that the applicable subheading for the kit would be 8215.20.000, HTSUS, which provides for “[s]poons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: [o]ther sets of assorted articles.”
The duty rate under this subheading states that the applicable rate of duty for the whole set will be “the rate of duty applicable to that article in the set subject to the highest rate of duty.” Of these items, CBP found that the carry bag, classified under HTSUS 4202.92.91000, is the highest dutiable article at 17.6%. As such, the complete tariff classification is 8215.20.0000 / 4202.92.9100 for a rate of 17.6%.
Additionally, pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, Chinese products under subheadings 8215.20.0000 / 4202.92.9100, HTSUS, unless specifically excluded, are subject to an additional 25% ad valorem duty rate. As such, the chapter subheading 9903.88.23 must be reported in addition to subheading 8215.20.0000 / 4202.92.9100, HTSUS.