The tariff classification of plastic condiment savers from China

N154475 April 14, 2011 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Janet Pendris Hampton Direct, Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of plastic condiment savers from China Dear Ms. Pendris: In your letter dated March 8, 2011, you requested a tariff classification ruling. The submitted sample is identified as S/2 Liquid Condiment Savers, SKU# 69390. The item is made of acrylonitrile-butadiene-styrene (ABS) plastic material with two metal springs. It measures approximately 3¼”L x 3”W x 3”H and consists of an ABS funnel with an attached ABS spring-loaded clip on the top and another one on the bottom. The clip on the top is designed to hold the open top of an inverted bottle over the wide mouth of the funnel and the clip on the bottom is designed to hold the open top of a right-side-up bottle under the narrow end of the funnel. Bottles are not included. This item is designed to eliminate waste by transferring residual ketchup, mustard, salad dressings, sauces, etc from one bottle to another. It fits most bottles up to 1 ¾” in diameter. As you requested, the sample will be returned to you. The applicable subheading for Item Number 69390 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