N340731

N340731 June 18, 2024 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4419.20.9000; 9903.88.15 Krisanne Stecklair QVC, Inc. 1200 Wilson Drive West Chester, PA 19380 RE: The tariff classification of Masala Dabba sets from China Dear Ms. Stecklair: In your letter, dated June 14, 2024, you requested a tariff classification ruling on three similar items. Product information, including component weight and value breakdowns, and photos were submitted for our review. All three items are Masala Dabba sets, comprised of a round wooden box (Acacia wood), measuring approximately 10” in diameter and 5” high. The box is lidded, and a silicone seal helps preserve freshness. Inside are six small, empty containers designed to hold spices used in Indian cuisine. Each container can hold 9 ounces of spice. The small inner containers are not separately lidded, instead relying on the lid of the wooden box to protect and preserve the spices. Item number SR001 is a Masala Dabba set, as described above, with six stainless steel spice containers inside. Item number SR002 is a Masala Dabba set, as described above, with six plastic spice containers inside. Item number SR003 is a Masala Dabba set, as described above, with six glass spice containers inside. The Masala Dabba boxes with spice containers meet the definition of a set, as provided for in Explanatory Note X to General Rule of Interpretation (GRI) 3(b). The wooden box imparts the essential character of each set. The wooden box stores the spice jars, keeps them organized in one place, and provides a lid for freshness and protection of the spices. Per the provided figures, the wooden box also heavily predominates by value and weight over the inner containers. Therefore, the applicable subheading for the Masala Dabba sets will be 4419.20.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tableware and kitchenware, of wood: Of tropical wood: Other. The rate of duty will be 3.2 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 the World Wide Web at https://hts.usitc.gov/current. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4419.20.9000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheading 4419.20.9000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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 Charlene Miller at charlene.s.miller@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division

set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.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 Charlene Miller at charlene.s.miller@cbp.dhs.gov.Sincerely, Steven A. Mack Director National Commodity Specialist Division