The tariff classification of plastic cereal bowl, milk tumbler and spoon from China.

N008201 April 11, 2007 CLA-2:39:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.10.2000 Mr. Gordon C. Anderson C. H. Robinson Worldwide, Inc. 14800 Charlson Road Eden Prairie, MN 55347-5048 RE: The tariff classification of plastic cereal bowl, milk tumbler and spoon from China. Dear Mr. Anderson: In your letter dated March 9, 2007, on behalf of your client Ideas In Action, Inc., you requested a tariff classification ruling. The submitted sample is identified as “Cereal on the Go”. No style number was indicated for this product. This item is a plastic article that has two separate detachable compartments. The top compartment is designed to act as a cereal bowl and the bottom compartment is designed to act as a small tumbler to hold milk. There is treading on the outside surface of the top rim of the tumbler and on the bottom rim of the cereal bowl. The two compartments are detached or attached by unscrewing or screwing together. The top cereal bowl compartment has a lid, with clips on the inside surface, to which a collapsible spoon is attached, by snapping into place. The lid, in turn, snaps closed or snaps off completely when in use and the spoon is then removed from the lid and unfolded, so that it can also be used at that time. The tumbler compartment is double walled and has a gel in between the two walls, which is freezable, so that it can keep the milk chilled when in use. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The spoon and the tumbler play a subordinate role to the cereal bowl. The tumbler is not actually designed as a drinking vessel, because of the treading on the top rim. It is designed to hold the milk, before pouring it over the cereal that will be eaten from the bowl. Therefore, although you have expressed the view that this item should be classified under HTS subheading 3924.10.4000, this office does not agree with your conclusion. It is the opinion of this office that the cereal bowl compartment provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for “Cereal on the Go” will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, 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