The tariff classification of a plastic refillable tape dispenser with roles of tape from China

N234684 November 20, 2012 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Mr. John Whitson Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a plastic refillable tape dispenser with roles of tape from China Dear Mr. Whitson: In your letter dated October 11, 2012, you requested a tariff classification ruling. The submitted sample is identified as a Washi Decorative Self-Adhesive Tape w/Refillable Plastic Dispenser, Costco item number 705476. This item is comprised of 20 decorative self-adhesive paper tape rolls, each of which has a design printed on the surface via a relief process (non-lithographic). The tapes are designed to decorate nearly any article. The tapes are mounted on spindles within a refillable cylindrically-shaped lazy susan type dispenser that is made of plastic. The dispenser has 8 metal cutting blades around the top outer rim that are designed for the purpose of cutting the tapes to a desired length. As you requested, the sample will be returned to you. The item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The plastic dispenser serves to hold and dispense the rolls of tape. Since it is refillable, it will endure long after the rolls of tape are completely dispensed. Therefore, it is the opinion of this office that the plastic dispenser provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for Costco item number 705476 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other…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