The tariff classification of a lidded plastic gravy server with a stainless steel liner from China

N009905 June 7, 2007 CLA-2-39:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.10.2000 Ms. Francine Ramsey Hampton Direct Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a lidded plastic gravy server with a stainless steel liner from China Dear Ms. Ramsey: In your letter dated April 10, 2007 you requested a tariff classification ruling. The submitted sample is identified as a Gravy Pitcher, item number 59200. It is a gravy server with a white polypropylene outer shell and lid, an inner liner made of stainless steel, and a layer of insulating plastic foam, that is situated between the outer shell and the liner. There is a ridge on the under side of the lid that is made of PVC and acts as a plug when the lid is in place over the mouth of the server. Extending from one side of the mouth of the server is a large lip that facilitates easy pouring of the contents and extending from the other side of the mouth is a handle that forms a loop that ends at the center of that side of the server. This item can also be used to serve sauces, maple syrup and other pancake toppings. It holds one cup and is dishwasher safe but not microwave safe. It measures approximately 8 inches long by 4-1/2 inches wide by 7-1/4 inches high. The applicable subheading for the lidded plastic gravy server will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…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