The tariff classification of plastic condiment bowls, serving spoons and a tray from China

N087104 January 7, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.2000 Ms. Meredith Covey Williams-Sonoma, Inc. 151 Union Street Ice House One, 7th Floor San Francisco, CA 94111 RE: The tariff classification of plastic condiment bowls, serving spoons and a tray from China Dear Ms. Covey: In your letter dated December 3, 2009, you requested a tariff classification ruling. The submitted sample is identified as a Pottery Barn Melamine Condiment Set, SKU# 1807411. This item consists of four condiment bowls and four serving spoons, each of one of the following four colors: green, blue, red, and yellow. The item also includes a rectangular shaped tray that is white in color with a green, blue, red and yellow design. Each bowl measures 4.375” in diameter and 2.375” in height. Each spoon measures a total of 5” in length with a mouth that measures 1.5” in length and a handle that measures 3.5” in length. The tray measures 18.5” in length by 5.125” in width by 0.875” in height. All components are made of melamine plastic. This item is designed for the purpose of holding and serving various condiments and will be packaged together for retail sale prior to importation. As you requested, the sample will be returned to you. You have suggested that this item is correctly classified in subheading 3924.10.4000. However, this office does not agree that this item is correctly classified in the provision that you have suggested. This item is considered to be "goods put up in sets for retail sale" within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision for duty purposes in accordance with General Statistical Note 3(e). The bowls are designed for use as serving dishes from which individual portions of condiment will be taken by means of the serving spoons. As such, the serving spoons perform a subordinate role to the bowls. The tray performs the subordinate role of supporting the bowls. Therefore, it is the opinion of this office that the condiment bowls provide this item with the essential character, within the meaning of GRI 3(b). The applicable subheading for SKU# 1807411 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