The tariff classification of a plastic combination food holder and placemat from China

N293865 February 27, 2018 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Suzanne Lagay Kay Franco Manufacturing Company, Inc. 555 Prospect Street Metuchen, NJ 08840 RE: The tariff classification of a plastic combination food holder and placemat from China Dear Ms. Kay: In your letter dated January 24, 2018, you requested a tariff classification ruling. The submitted sample is identified as a Placemat with Sculpted Bowl. The item is rectangular in shape and is one molded piece made of silicone plastic material. It measures approximately 10” by 15”. Molded into the center of the placemat is a raised portion that is designed to hold cereal or snacks from which a child on a high chair can eat. This item is considered to be a composite good within the meaning of General Rule of interpretation (GRI) 3. The center section of the item performs the primary role of holding the food that the child will eat. The remainder of the item performs the subordinate role of protecting the high chair tray top from the food. Therefore, it is the opinion of this office that the center section provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the Placemat with Sculpted Bowl will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware…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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division