CLA-2-39:OT:RR:NC:N4:422
Mr. Mahir Akarsu
BJ’s Wholesale Club, Inc.
One Mercer Road
Natick, MA 01760
RE: The tariff classification of a plastic serving dish, ice tray and dip cup from Taiwan
Dear Mr. Akarsu:
In your letter dated October 26, 2009, you requested a tariff classification ruling.
The item in question is identified as a Buffet-On-Ice. This item is comprised of the following three articles: a serving dish that is divided into four compartments and made of polycarbonate (PC) plastic material; an ice tray that is made of acrylic plastic material; and a dip cup that is made of acrylic plastic material. The serving dish is slotted on the bottom and when the item is assembled, the serving dish fits over the ice tray. There is a circular depression in the center of the serving dish which is designed to act as a receptacle in which the dip cup will sit. When assembled, the item stands approximately 5” in height. All three articles are packaged together for retail sale at time of importation.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The ultimate purpose of this item is fulfilled by the upper serving dish, which will hold the food being served. The bottom ice tray and the dip cup serve the respective subordinate roles of providing a means of keeping the food served in the upper dish chilled and adding extra flavor to that food. Therefore, it is the opinion of this office that the upper serving dish provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for the Buffet-On-Ice will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware:…serving dishes and platters. The rate of duty will be 6.5 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division