CBP Issues New ICP on Household Articles of Base Metal

According to CBP, this new ICP is a study of the classification of household articles. The following are "highlights" of this new ICP:

Introduction - classification of household articles. CBP states that this ICP seeks to clarify the tariff classification of certain household articles. CBP explains that household articles are classified in Section XV of the HTS, most commonly in Chapter 73 (household articles of iron or steel), Chapter 74 (household articles of copper), Chapter 76 (household articles of aluminum), Chapter 79 (household articles of zinc), and Chapter 80 (household articles of tin). According to CBP, the other HTS chapters do not have breakouts specifically for household articles.

CBP further explains that all of the articles classifiable in the household headings are utilitarian, rather than merely decorative. They are a class or kind of goods that may be used in the home or "in hotels, restaurants, boarding houses, hospitals, canteens, barracks, etc." However, the headings do not include articles carried on the person (such as flasks or metal handbags).

In addition, CBP states that classification under a provision for household articles of base metal presumes that the article is not more specifically provided for elsewhere in the HTS. CBP notes that most common household articles are provided for more specifically in other headings of the HTS.

Descriptions of table, kitchen, cooking, other household sanitary wares and non-electric heating appliances. CBP's ICP includes a section explaining what constitutes table, kitchen, cooking, other household, sanitary wares, and non-electric heating appliances. For each category, CBP provides a list of such products and also cites ruling letters explaining the classification of various household articles.

Explanation of base metal. In this ICP, CBP states that HTS Section XV, Note 3 defines "base metals" as follows: "Throughout the schedule, the expression "base metals" means: iron and steel, copper, nickel, aluminum, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium, and thallium.

CBP states that this definition applies throughout the entire HTS and supercedes any other scientific or commercial definition. CBP notes that the definition includes such semi-metals as antimony, and excludes other elements sometimes considered metals, such as arsenic. In its ICP, CBP also states that the five most important base metals for household purposes are iron or steel, aluminum, copper, tin, and zinc.

HTS headings for household articles of base metal. CBP states that breakouts for household articles appear under the headings for iron and steel, copper, aluminum, zinc, and tin. The ICP also provides a description for HTS Chapter 73, 74, 76, 79, and 80.

Classification of alloys and composite articles.Alloys. CBP states that the various base metal headings include alloys of those metals. For example, headings covering cooper include brass and bronze and headings for zinc include zamac. CBP's ICP provides further guidelines for the various types of alloys.

Composite articles. With regard to metal/metal articles, CBP states that when comparing an article made of two different metals, there is no determination of essential character. Principal weight is the sole determining factor.

For glass/metal articles, CBP cites excerpts of various ruling letters and also notes that a complete discussion of the classification of glass/metal articles can be found in its ICP entitled "New Decisions on Candle Holders v. Decorative Articles," (revised January 2004) and its ICP entitled, "Lamps, Lighting, and Candle Holders," (revised March 2004) and the ICP on "Table and Kitchen Glassware" (revised January 2004).

Sets. In this ICP, CBP provides excerpts of various ruling letters to illustrate the classification of sets of household articles.

See CBP's ICP for additional information including, decorative vs. utilitarian articles, fundamentals of classification regarding household articles, section XV notes, explanatory notes, and a list of sources for additional information.

According to CBP, the information provided in this publication is for general information purposes only and reliance solely on the general information in this publication may not be considered reasonable care.

Household articles of base metal ICP (dated August 2005) available athttp://www.cbp.gov/linkhandler/cgov/toolbox/legal/informed_compliance_pubs/general/icp079.ctt/icp079.pdf