CLA-2-39:OT:RR:NC:N4:422
Ms. Michelle R. Dias
Princess House, Inc.
470 Myles Standish Blvd
Taunton, MA 02780
RE: The tariff classification of a plastic and stainless steel rotating utensil caddy from China
Dear Ms. Dias:
In your letter dated May 10, 2012, you requested a tariff classification ruling.
The submitted illustration depicts an item that is identified as a Rotating Tool Crock. This item is a caddy that is designed to be used to store kitchen utensils. It is comprised of two sections; a smaller semi-cylindrical shaped open top section and a taller cylindrical shaped open top section. The smaller section is stationary, is made of plastic and has one internal compartment. The taller section has a stainless steel housing and a plastic insert that is not removable. The insert is divided into three internal compartments. The stainless steel housing can rotate on a base that is attached to the bottom of the stationary smaller section of the item. The entire item measures approximately 7” high by 8½” long.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The plastic smaller section and the plastic insert of the taller section both perform the primary role of holding kitchen utensils. Therefore, it is the opinion of this office that the plastic components provide this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for the Rotating Tool Crock 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,
Thomas J. Russo
Director
National Commodity Specialist Division