The tariff classification of a plastic and vegetable fiber bowl from China

N123239 March 9, 2011 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.2000 Mr. Gregory Watts Damco Customs Services Inc. 680 Knox St. Suite 200 Torrance, CA 90502 RE: The tariff classification of a plastic and vegetable fiber bowl from China Dear Mr. Watts: In your letters dated July 30, 2010 and September 12, 2010, on behalf of Amscan Incorporated, you requested a tariff classification ruling. The submitted sample was erroneously identified as a Bamboo Fiber Chip and Dip Tray. However, you have subsequently informed this office that the label applied to the sample was for a different item and that the submitted sample should actually be identified as a Bamboo Fiber Bowl. The Customs and Border Protection Laboratory has determined that this item is made of a combination of vegetable fiber, plastic and inorganic compounds. You have suggested that this item is correctly classified as 4419.00.8000. However, we do not agree that this item is correctly classified in the provision that you have suggested. This item is a composite good within the meaning of General Rule of Interpretation (GRI) 3. Plastic may consist of unplasticised materials which become plastic in the molding and curing process, or of materials to which plasticisers have been added; these materials may incorporate fillers that are made of wood flour, cellulose, textile fibers, mineral substances, starch, etc. It is therefore the opinion of this office that the plastic material provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the bamboo fiber bowl 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