The tariff classification of a plastic spatula with a stainless steel handle from China

N253521 June 9, 2014 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Jose Gonzalez HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a plastic spatula with a stainless steel handle from China Dear Mr. Gonzalez: In your letter dated May 2, 2014, you requested a tariff classification ruling. The submitted sample is identified as a spatula, Vendor Item Number WP3SPT0414. It has a cylindrical handle that is made of stainless steel, measures approximately 9¾” in length and features a metal loop at one end that is designed to facilitate hanging. Attached to the end of the handle that is opposite the end that has the loop is a flat section that is made of orange silicone plastic material and measures approximately 2¼” by 3¼”. The flat plastic section is the part of the spatula that comes in contact with food when in use. 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 the 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 the spatula provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for Vendor Item Number WP3SPT0414 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 duty rate 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 gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division