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.

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Photo of Frances P. Hadfield Frances P. Hadfield

Frances P. Hadfield is a counsel in Crowell & Moring’s International Trade Group in the firm’s New York office. Her practice focuses on forced labor and withhold release orders (WRO), import regulatory compliance, and customs litigation. She regularly advises corporations on matters involving…

Frances P. Hadfield is a counsel in Crowell & Moring’s International Trade Group in the firm’s New York office. Her practice focuses on forced labor and withhold release orders (WRO), import regulatory compliance, and customs litigation. She regularly advises corporations on matters involving customs compliance, audits, customs enforcement, as well as import penalties.

Frances represents clients before the U.S. Court of International Trade and the U.S. Court of Appeals for the Federal Circuit, as well as in proceedings at the administrative level. She advises corporations on both substantive federal and state regulatory issues that involve U.S. Customs and Border Protection, the Federal Trade Commission, Food and Drug Administration, and U.S. Fish & Wildlife in matters pertaining to product admissibility, audits, classification, import restrictions, investigations, marking, licenses, origin, penalties, and tariff preference programs.

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Photo of Martín Yerovi Martín Yerovi

Martín Yerovi is an international trade analyst in Crowell & Moring’s Washington, D.C. office. He provides practice support to the International Trade Group on import regulatory matters pending before the Office of the U.S. Trade Representative (USTR) and U.S. Customs and Border Protection…

Martín Yerovi is an international trade analyst in Crowell & Moring’s Washington, D.C. office. He provides practice support to the International Trade Group on import regulatory matters pending before the Office of the U.S. Trade Representative (USTR) and U.S. Customs and Border Protection (CBP). He works closely with attorneys developing courses of action for clients impacted by investigations under Section 301 of the Trade Act of 1974 and Section 232 of the Trade Expansion Act of 1962. He also supports unfair trade investigations, including antidumping (AD) and countervailing duty (CVD) investigations, sunset reviews, and changed circumstance reviews before the Department of Commerce and the International Trade Commission (ITC).

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