The tariff classification of plastic and stainless steel spatulas from China

N034061 August 22, 2008 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Jamie Castellanos The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of plastic and stainless steel spatulas from China Dear Ms. Castellanos: In your letter dated July 17, 2008, you requested a tariff classification ruling. The submitted sample is identified as a silicone and stainless steel spatula, SKU# 10048366. This oblong shaped spatula is made of stainless steel that is covered with a white silicone plastic material. This item is also imported with a red silicone exterior, identified as SKU# 10048365. The spatula measures approximately 5-1/4 inches in length and approximately 4 inches in width at its widest point. However, the stainless steel interior measures only 4-10/16 inches by 3-1/4 inches, as the silicone exterior extends beyond the steel interior. Therefore, the stainless steel interior does not reach all the way to the edges of the spatula. The outer silicone material extends past the stainless steel interior by 5/16 of an inch at each of its two opposing ends at its longest dimension and by about 7/16 of an inch at each of its two opposing ends at its shortest dimension. Printed on one side of the spatula is a listing of “measure equivalents” including conversions for cups, fluid ounces, tablespoons, teaspoons and milliliters. Printed on the other side of the spatula is a listing of “liquid measure equivalents” including conversions for fluid ounces, cups, pints, quarts, liters and gallons. The spatula can also be used as a bowl scraper. The spatula has an aperture at one end that facilitates hanging when not in use. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The only material of this item that comes in contact with food when in use is the silicone exterior material. In addition, given the fact that the stainless steel interior does not reach to the edges of the spatula, if this item is used as a bowl scrapper, it would only be the silicone material that would be involved in that activity. The stainless steel provides the subordinate role of adding support for the overall item. Therefore, it is the opinion of this office that the silicone exterior provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for SKU# 10048365 and SKU# 10048366 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