The tariff classification of a combination plastic cereal bowl, milk container and spoon from China

N032865 August 8, 2008 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.10.2000 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a combination plastic cereal bowl, milk container and spoon from China Dear Ms. Davidson: In your letter dated July 2, 2008, you requested a tariff classification ruling. The submitted sample is identified as Cereal-on-the-Go, SKU# 10046228. This item is made of polypropylene (PP) plastic material and 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 container to hold milk. There is treading on the outside surface of the top rim of the milk container compartment and on the bottom rim of the cereal bowl compartment. 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 milk container 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. The cereal bowl compartment has a capacity of 12 ounces and the milk container compartment has a capacity of 5.7 ounces. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The milk container compartment and the spoon play a subordinate role to the cereal bowl compartment. The milk container compartment 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, it is the opinion of this office that the cereal bowl provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for SKU# 10046228 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