The tariff classification of plastic and stainless steel spatulas from China

N200111 February 3, 2012 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Janet Pendris Hampton Direct, Inc. 291 Hurricane Lane Williston, VT 05495 RE: The tariff classification of plastic and stainless steel spatulas from China Dear Ms. Pendris: In your letter dated January 5, 2012, you requested a tariff classification ruling. The submitted sample is identified as Holiday Theme Spatulas – Set, SKU# 71390. This item is comprised of four kitchen spatulas. Each spatula has a long handle that is made of stainless steel and a flat section that is made of polyamide (PA) plastic material. The flat plastic section is the part of the spatula that comes in contact with food when in use. The plastic section of each of the four spatulas is molded in the following respective designs: orange ghost, green tree, red heart and purple egg. The spatulas are dishwasher safe and are designed to be used for baking and cooking. As you requested, the sample will be returned to you. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The only material of this item that comes in contact with food when in use is the plastic flat section of each spatula. The stainless steel handle provides the subordinate role of supporting the plastic. Therefore, it is the opinion of this office that the plastic flat section of each spatula provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for SKU #71390 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, and other household articles of plastics: tableware and kitchenware: other. The rate of duty will be 3.4%. 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