CLA-2-44:OT:RR:NC:N4:434
Debbie Bell
HSN
1 HSN Drive
St. Petersburg, FL 33729
RE: The tariff classification of a plastic wrap holder from China
Dear Ms. Bell:
In your letter, dated November 14, 2022, you requested a tariff classification ruling. In lieu of samples, photos and product specifications were provided for our review.
The product under consideration is a wooden holder designed to hold three rolls of wrap. It is made primarily of bamboo wood and measures approximately 13.2” wide by 8.3” high and 3” deep. The holder features three slots running its width designed to insert and hold rolls of wrap. The top slot is labeled “plastic” to hold a roll of plastic wrap; the middle slot is labeled “wax” to hold a roll of wax paper; and the bottom slot is labeled “foil” to hold a roll of aluminum foil. The leading edge of the wrap will protrude out the front of the slot. A zipper slider mounted under each slot is designed to aid in cutting off a piece. The wrap holder can stand on a counter or be mounted on a wall by means of two provided adhesive hooks.
You propose classification in subheading 4419.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “tableware and kitchenware, of wood.” We disagree. The Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. The ENs to heading 4419, HTSUS, state, “This heading covers only household articles of wood, whether or not turned, or of wood marquetry or inlaid wood, which are the nature of tableware or kitchenware. It does not, however, cover goods which are primarily ornamental in character, nor furniture.”
The ENs also list multiple examples of items contained in the heading: “The heading includes: spoons, forks, salad servers; platters and serving dishes; jars, cups and saucers; common spice-boxes and other kitchen containers; crumb-scoops, not incorporating brushes; napkin rings; rolling pins; pastry moulds; butter patters; pestles; nutcrackers; trays; bowls; bread bowls; bread boards; chopping boards; plate racks; capacity measures for use in the kitchen.”
We find that the wrap holder is dissimilar to the listed exemplars. It is more akin to small furniture items, such as the over-the-sink shelf described in ruling N024160 (3/27/08), or the paper towel holders classified in subheading 4420.90.8000, HTSUS. See paper towel holder/dispenser rulings NY 51462 (5/3/90); NY 813309 (8/24/95); NY A84370 (7/1/96); NY R03624 (4/14/06) and N151115 (3/14/11).
Therefore, the applicable subheading for the wrap holder will be 4420.90.8000, HTSUS, which provides for “Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other. The rate of duty will be 3.2% 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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4420.90.8000, HTSUS, unless specifically excluded, is subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4420.90.8000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division