The tariff classification of a plastic sugar bowl and creamer with tray from China

N051975 March 10, 2009 CLA-2-39:OT: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 plastic sugar bowl and creamer with tray from China Dear Ms. Ramsey: In your letter dated February 6, 2009, you requested a tariff classification ruling. The submitted sample is identified as a Sugar Bowl & Creamer w/Tray, SKU# 67170. This item is made of polystyrene (PS) plastic material. It consists of a sugar bowl with a capacity of half a cup and a creamer with a capacity of 4 ounces, situated on a tray that measures approximately 7-1/8 inches long by 4 inches wide by 5/8 of an inch high. The tray facilitates the passing of both the sugar bowl and the creamer at the same time. This item is top-shelf dishwasher safe. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The tray serves the subordinate role of providing support for the sugar bowl and the creamer. Therefore, it is the opinion of this office that the plastic sugar bowl and creamer provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for SKU# 67170 will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware:…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