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

N238324 March 8, 2013 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 plastic dispenser from China Dear Ms. McClain: In your letter dated February 6, 2013, you requested a tariff classification ruling. The submitted sample is identified as a Wraptastic Deluxe Offer, SKU# 40267. This item is designed to function as both a holder and dispenser for aluminum foil, wax paper or plastic wrap. The item is comprised of two dispensers; one containing a 50ft roll of plastic wrap and one containing a 25ft roll of aluminum foil. The body of each dispenser is black in color and is made of acrlonitrile-butadiene-styrene (ABS) plastic material with a smaller amount of acrlonitrile-styrene (AS) plastic material. It measures approximately 14” in length by 3” in width. It has a lid that is speckled silver in color and is attached by hinges. On the top surface of the lid is a window that is made of clear AS, is oblong in shape and measures approximately 4¾” long. There are two non-slip “feet” on the bottom of the item that are comprised of pads that are made of polyvinyl chloride (PVC) plastic material and are designed to hold the dispenser in place on a flat surface. Within the dispenser are two spring loaded caps that are respectively inserted into each of the two opposing ends of the paper tube around which the wrap is wound. The caps are made of polyethylene (PE) plastic material and the springs are made of stainless steel. On the underside edge of the front of the lid is an attached serrated stainless steel blade. The blade is covered by a removable strip that is made of polystyrene (PS) plastic material. When in use the PS strip is removed, 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. 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# 40267 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