The tariff classification of 3-tier rotating plastic platters on a steel rod from China

N198638 January 27, 2012 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.2000 Ms. Heather Mooney QVC, Inc. 1200 Wilson Drive Mail Code 232 West Chester, PA 19382 RE: The tariff classification of 3-tier rotating plastic platters on a steel rod from China Dear Ms. Mooney: In your letter dated December 28, 2012, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a 3-Tier Platter, QVC item number K8248. This item is comprised of three clear plastic flat platters, located one under another and mounted on a supporting stainless steel rod and base. The perimeter of each platter is not raised. A small motor is located within the item, which enables the platters to rotate when the item is plugged into an electrical outlet. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. You have suggested that this item is correctly classified in subheading 3924.10.2000 and we agree that the item is correctly classified in the subheading that you have suggested. The plastic platters perform the primary role of supporting and displaying food. The stainless steel rod and base perform the subordinate role of providing support for the plastic platters. Therefore, it is the opinion of this office that the plastic platters provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for QVC item number K8248 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, Thomas J. Russo Director National Commodity Specialist Division