CLA-2-39:OT:RR:NC:N4:422
Mr. Dennis Morse
BDP International, Inc.
2721 Walker Avenue N.W.
Grand Rapids, MI 49504
RE: The tariff classification of a plastic condiment holder with contents from China
Dear Mr. Morse:
In your letter dated November 30, 2010, on behalf of Meijer Distribution, you requested a tariff classification ruling.
The submitted sample is identified as a Mini Grill Condiment Holder, Item# 2850570/UPC# 7-13733-23265-4. It consists of a lidded plastic container that measures approximately 9” long by 6½” wide by 7½” high with the lid closed. It has a pair of detachable metal legs, that when assembled increases the height to approximately 10”. The container features a fitted plastic insert that has slots that are designed to hold 20 paper napkins, 12 plastic forks, 12 plastic spoons, 12 plastic knives, a salt shaker, a pepper shaker, a plastic ketchup squeeze dispenser, a plastic mayo squeeze dispenser and a plastic mustard squeeze dispenser, all included. The actual condiments are not included. There is a flexible plastic carry handle strip inserted into two apertures, one at each of the two opposing ends of the strip, on the middle of the lid. As you requested, the sample will be returned to you.
This item is considered to be "goods put up in sets for retail sale" within the meaning of General Rule of Interpretation (GRI) 3. It is the container that serves to organize and store all the other included components. Therefore, it is the opinion of this office that the plastic container provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for Item# 2850570/UPC# 7-13733-23265-4 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. The duty rate will be 3.4 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