The tariff classification of a plastic napkin ring with artificial flower attachment from China

N018950 November 9, 2007 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Martha De Castro Bed Bath & Beyond 650 Liberty Ave Union NJ 07083 RE: The tariff classification of a plastic napkin ring with artificial flower attachment from China Dear Ms. De Castro: In your letter dated October 18, 2007 you requested a tariff classification ruling. The submitted sample is identified as an Hydrangea Flower Napkin Ring, SKU# 14938117. This item consists of a plastic ring wrapped in a satin ribbon. Both the ring and the ribbon are green in color. Attached to the ring is a bouquet of artificial Hydrangea flowers. The flowers petals are purple and pink in color and are attached to plastic green stems that meet at one point, and are inserted into a plastic green base, which, in turn, is glued onto the top of the ring. As you requested, the sample will be returned to you. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. While the artificial flowers and satin ribbon provide consumer appeal, it is the plastic ring component which allows the merchandise to fulfill its intended function, which is to hold the napkin in place. Therefore, it is the opinion of this office that the plastic ring provides this item with the essential character, within the meaning of GRI 3(b). The applicable subheading for SKU# 14938117 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 rate of duty 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