CLA-2-39:OT:RR:NC:N4:422
Ms. Janet Pendris
Hampton Direct, Inc.
P.O. Box 1199 Williston, VT 05495
RE: The tariff classification of an individualized sized plastic snack dish from China
Dear Ms. Pendris:
In your letter dated September 24, 2010, you requested a tariff classification ruling.
The submitted sample is identified as a Silicone Cup Lid Snack Dish, SKU# 68980. This item is a small dish that is made of green silicone plastic material. The top of the dish measures approximately 4” in diameter and the base measures approximately 2¾” in diameter. The base is sized to fit into the mouth of a cup or a glass (neither included in the importation) that measures approximately 3” in diameter. There is an aperture on one side of the base of the dish that allows for the placement of a straw (not included in the importation.)
When in use, the base of the dish can be situated into the mouth of a cup or glass, thereby acting as both a lid for the cup or glass and as a snack dish. This enables the user to hold a snack dish and beverage at the same time and he or she can also sip the beverage through the straw that can be placed through the aperture in the base of the dish. The dish has the capacity to hold approximately ¾ of a cup of snacks in volume. The dish is dishwasher safe and heat resistant to 464 degrees Fahrenheit. As you requested, the sample will be returned to you.
The applicable subheading for SKU# 68980 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,
Robert B. Swierupski
Director
National Commodity Specialist Division