CLA-2-39:OT:RR:NC:N4:422
Mr. Chad S. Magoon-Drake
A.N. Deringer, Inc.
173 West Service Rd
Champlain, NY 12919
RE: The tariff classification of a plastic citrus juicer with a mist nozzle attachment from China
Dear Mr. Magoon-Drake:
In your letter dated December 17, 2013, on behalf of MSC International, Inc., you requested a tariff classification ruling.
The submitted sample is identified as a Citrus Squeeze & Mist, Item 67742. It is made of 100% plastic material. It consists of three parts; a measuring base, a citrus juicer attachment and a pump nozzle attachment. The base is delineated with printed measurements of 1 through 6 tsp and 1 through 2 tbsp.
When in use, the citrus juicer snaps on to the plastic measuring base and is used to squeeze and strain measured amounts of lemon and lime juice into the base. Once the base is filled with the desired amount of juice, the user has the option of removing the juicer attachment and snapping on the pump nozzle attachment which enables the misting of citrus juice on fish, salads, vegetables, etc. As you requested, the sample will be returned to you.
You have suggested that this item is correctly classified in subheading 8424.89.0000. However, we do not agree that this item is correctly classified in the subheading that you have suggested.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The juicer attachment with the measuring base performs the primary role of making and storing juice. The pump nozzle attachment performs the subordinate role of providing an optional method of flavoring food with the stored juice. Therefore, it is the opinion of this office that the plastic juicer and measuring base provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for Item 67742 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division