The tariff classification of a plastic chip and dip serving dish from China

N050329 February 27, 2009 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.10.2000 Ms. Una Gauthier Barthco International Inc., Division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a plastic chip and dip serving dish from China Dear Ms. Gauthier: In your letter dated January 27, 2009, on behalf of CVS/Pharmacy, you requested a tariff classification ruling. The submitted sample is identified as EZ Freeze Large Chip N’ Dip, item number 487186. This item is described on the retail packaging as “Chip N’ Dip! EZ-Freeze 2 in 1 Serveware Containers.” This item is made of molded polypropylene (PP) plastic material and is round in shape. It has an outer portion that is separated into three compartments, designed to hold assorted chips or crackers. In the middle of the item is a compartment that contains a removable bowl, designed to hold dip. Freezer gel is built into the walls of the removable bowl. The retail packaging states that the removable bowl can be placed in the freezer for at least 4 hours for best results. The removable bowl has a snap-on lid and another larger snap-on lid covers the entire top of the item. The entire item measures approximately 2-1/2 inches in height without the lid, 3-1/4 inches in height with the lid in place and 13 inches in diameter. The three outer compartments have a total capacity of 98.1 fluid ounces and the removable inner bowl has a capacity of 11.9 fluid ounces. Instructions on the retail packaging state that only the inner removable bowl is freezer safe and should be hand washed. The rest of the item is dishwasher safe, top shelf only. As you requested, the sample will be returned to you. The applicable subheading for item number 487186 will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware:…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