Heat-resistant silicone spatula set of five with stainless steel core handles for cooking
Country of origin for this scenario: China.
Recommended HTS code
3924.10.40.00
Other
HIGH confidence. Four on-point CBP rulings (N034061, N253521, N234318, N031080) and one additional ruling (M80776) all classify silicone spatulas with metal handles or cores under 3924.10.4000 using GRI 3(b) essential-character analysis, finding the silicone food-contact portion controls. The product description is directly analogous. No open classification questions remain.
Classification analysis generated on July 16, 2026 from the current Harmonized Tariff Schedule and published CBP rulings, for the product description shown — our analysis, not legal advice.
How the classification was reached
GRI Reasoning
Step 1 – GRI 1: Heading Identification
The product is a set of five silicone spatulas, each with a stainless steel core handle. Two headings are plausible on their face:
- 3924: Tableware, kitchenware, other household articles of plastics. Silicone is treated as a plastic for HTS purposes.
- 8215: Spoons, forks, ladles, skimmers, spatulas and similar kitchen or tableware of base metal.
- 7323: Table, kitchen or other household articles of iron or steel (stainless steel subheading 7323.93).
Because the spatulas are made of both silicone (plastic) and stainless steel, they are composite goods and GRI 1 alone does not resolve the heading. GRI 3 analysis is required.
Step 2 – GRI 3(b): Essential Character
GRI 3(b) directs classification by the material or component that gives the article its essential character. CBP has consistently analyzed silicone/stainless steel spatulas as follows:
- N034061 (2008): Silicone and stainless steel spatula — silicone exterior is the only food-contact material; stainless steel provides subordinate support. Essential character = silicone → 3924.10.4000.
- N253521 (2014): Spatula with stainless steel handle and silicone plastic flat section — silicone section contacts food; steel handle is subordinate. Essential character = silicone → 3924.10.4000.
- N234318 (2012): Silicone blade spatula with wood handle — plastic blade contacts food; handle is subordinate. Essential character = silicone blade → 3924.10.4000.
- N031080 (2008): Set of six silicone spatulas with plastic handles — classified as set → 3924.10.4000.
- M80776 (2006): Silicone plastic spatula with metal handle in a cooking set — spatula classified → 3924.10.4000.
The product under review has a silicone head (the food-contact, heat-resistant functional portion) and a stainless steel core handle (structural support). This is factually on all fours with N034061 and N253521. Essential character is imparted by the silicone portion.
Step 3 – Subheading Selection within 3924.10
Within 3924.10 (Tableware and kitchenware):
- 3924.10.10.00: Salt/pepper/mustard dispensers — not applicable.
- 3924.10.20.00: Plates, cups, saucers, bowls, etc. — not applicable.
- 3924.10.30.00: Trays — not applicable.
- 3924.10.40.00: Other — residual provision; spatulas fall here. All five rulings confirm this subheading.
General duty rate: 3.4% ad valorem.
Step 4 – Section 301 / Chapter 99 Overlay (China Origin)
The HTS row for 3924.10.40.00 carries no endnote referencing 9903.88.15 (unlike 3924.10.20.00 and 3924.10.30.00 which do). However, importers must verify current U.S. note 20 lists and any applicable Section 301 list at time of entry, as the 9903.88 overlay landscape changes. As presented in the evidence, 3924.10.40.00 does not carry an explicit 9903.88.15 footnote in the supplied HTS rows, but broker should confirm whether 3924.10.40.00 appears on any active Section 301 list given China origin.
Step 5 – Set Classification
The product is a set of five spatulas, all of the same type. Under GRI 3(b) / Note to sets, a set of identical or similar articles is classified as if they were a single article. All five spatulas are silicone kitchen spatulas → classified once under 3924.10.40.00.
Duty Estimate
- General (MFN) rate: 3.4%
- Column 2 (non-MFN) rate: 80%
- China Section 301 overlay: Verify 9903.88 applicability at entry; potentially +7.5% or +25% depending on applicable list.
- Estimated annual duty at MFN: 10,000 units × $3.60 × 3.4% = $1,224/year (before any Section 301 overlay).
Cited CBP rulings
Every ruling below was fetched from CBP’s public CROSS database and verified to exist before this page was published. Links go to the official ruling text.
What it classified: Silicone and stainless steel spatula (stainless steel interior covered by silicone exterior) from China
Why it’s analogous: Directly on point: same composite construction (silicone over stainless steel), same GRI 3(b) analysis finding silicone food-contact portion imparts essential character, same classification result 3924.10.4000.
What it classified: Spatula with stainless steel handle and silicone plastic flat food-contact section from China
Why it’s analogous: Nearly identical construction to the subject product — stainless steel handle with silicone working end. CBP found silicone section essential character → 3924.10.4000.
What it classified: Silicone blade spatula with wood handle from China
Why it’s analogous: Confirms that in any composite spatula, the silicone plastic blade is the essential-character component regardless of handle material → 3924.10.4000.
What it classified: Set of six silicone spatulas with plastic handles from China
Why it’s analogous: Confirms set of silicone spatulas classified as a unit under 3924.10.4000; supports set-of-five treatment here.
What it classified: Silicone plastic spatula with metal handle, part of a 5-piece cooking set from China
Why it’s analogous: Confirms silicone spatula with metal handle → 3924.10.4000, even within a multi-item set context.
What the duty looks like
Duty math shown for illustrative declared values — $3.60 per unit at 10,000 units per year is our assumption for this explainer, not a measurement of anyone's imports. Your numbers will differ.
- Base duty rate (column 1, general)
- 3.4%
- Annual declared value at the illustrative numbers
- $36,000
- Base duty per year (illustrative)
- $1,224
- With chapter-99 overlays below (illustrative)
- $1,224
Alternatives considered
The full candidate set from the fetched tariff rows — including rows that would carry a higher duty. Shown so the reasoning is checkable, not to offer a rate menu.
| Code | Description | General rate | Note |
|---|---|---|---|
| 8215.99 | Other: | Spatulas are enumerated in heading 8215 ('skimmers, spatulas…similar kitchen or tableware'). However, CBP has consistently rejected this heading for silicone-headed spatulas with metal handles under GRI 3(b), finding silicone essential character controls and directing classification to 3924. No 10-digit code for 8215.99 is present in the supplied evidence, so deeper recommendation is not possible from supplied data. This alternative is unlikely to prevail given the ruling record. | |
| 7323.93.00.60 | Of stainless steel | 2% | Stainless steel kitchen ware under 7323.93.00; general rate 2%. Applicable only if stainless steel core/handle were found to impart essential character under GRI 3(b). All CBP precedent in supplied rulings rejects this in favor of the silicone material for composite spatulas. Duty rate per supplied HTS: 2% general, 40% column 2. |
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