The tariff classification of a plastic condiment server from Taiwan

N273676 March 31, 2016 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. R. A. Huff Etna Products Co. Inc. 99 Madison Avenue 11th Floor New York, NY 10016 RE: The tariff classification of a plastic condiment server from Taiwan Dear Mr. Huff: In your letter dated March 3, 2016, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as an Icy Condiment Server, Item No. 4688. This item is made of clear molded plastic material. It is designed to keep hor d’oeuvres and drink garnishes, chilled, fresh and easy to serve. The item consists of five removable compartments within a greater lidded container. Ice can be stored in the bottom of the container so that the food stuffs within each compartment stays chilled. There is a molded handle on each of two opposing sides of the container. The lid is domed with a finger tab to facilitate opening. The applicable subheading for Item No. 4688 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 gary.kalus@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division