The tariff classification of a plastic spatula with a wood handle from China

N234318 November 14, 2012 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a plastic spatula with a wood handle from China Dear Ms. Trotta: In your letter dated October 11, 2012, you requested a tariff classification ruling. The submitted sample is identified as a Holiday Spatula, Model CTG-00-SP. This item is a spatula with a blade made of silicone plastic material and a handle made of wood. Printed on one side of the blade is a drawing of two birds and three hearts. You have suggested that this item is correctly classified in subheading 3924.10.4000 and we agree with your suggestion. 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 blade is the functional part of the item, as it is the part of the item that will come in contact with food when in use. The wood handle performs a subordinate role to the blade. Therefore, it is the opinion of this office that the plastic blade provides the essential character within the meaning of GRI 3(b). The applicable subheading for Model CTG-00-SP 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