The tariff classification of a foil, wax paper or plastic wrap roll dispenser from China

N234179 November 6, 2012 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Gina McClain Hampton Direct, Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a foil, wax paper or plastic wrap roll dispenser from China Dear McClain: In your letter dated October 5, 2012 you requested a tariff classification ruling. The submitted sample is identified as a Wraptastic, SKU# 40269. This item is designed as a holder and dispenser for aluminum foil, wax paper or plastic wrap, none of which are included in the importation. The body of the item is made of acrlonitrile-butadiene-styrene (ABS) plastic material and measures approximately 14” in length by 3” in width. It has a lid that is attached by hinges. There are two non-slip “feet” on the bottom of the item to hold it in place on a flat surface. Also included are two spring loaded caps, designed to be respectively inserted into each of the two opposing ends of the paper tube (not included in the importation) around which the wrap is wound. When in use, the wrap is removed from its original packaging and the caps are inserted to hold the roll in place within the item. On the underside edge of the front of the lid is an attached serrated stainless steel blade. A section of food wrap is torn off from the roll by opening the lid, pulling out the desired amount of wrap and then pressing the lid closed, which employs the blade to cut off the exposed section of wrap. This item holds standard rolls up to 200 feet. 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 plastic body will hold the roll of wrap, even when the blade is not being used. The blade facilitates the cutting of the wrap but wrap can be torn off without the blade. Therefore, it is the opinion of this office that the plastic body provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for SKU# 40269 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, Thomas J. Russo Director National Commodity Specialist Division