Common menu bar links
Advance Rulings for Tariff Classification
Product Name
Mill set, salt and pepper
Technical Reference System Number
234911
Description
This is a set packaged for retail sale that includes a plastic salt mill with a ceramic mechanism, a pepper mill that is also made of plastic with a metal mechanism, and two bottles, one containing sea salt and the other black peppercorns. They are reusable.
Analysis and Justification
Since neither the salt mill nor the pepper mill gives the set its essential character, General Interpretative Rule 3(c) applies. The pepper mill satisfies the requirements of heading 82.10 of the Harmonized System, and this heading occurs last in numerical order among those which equally merit consideration.
Decision
In accordance with General Interpretative Rule 3(c) of the Harmonized System, the salt and pepper mill set is classified under classification number 8210.00.90.90 of the Customs Tariff.
