CLA-2-39:OT:RR:NC:N4:422
Ms. Michelle R. Dias
Princess House, Inc.
470 Myles Standish Blvd
Taunton, MA 02780
RE: The tariff classification of a plastic lemon juicer with a glass base from China
Dear Ms. Dias:
In your letter dated September 16, 2015, you requested a tariff classification ruling.
The submitted sample is identified as a PH Specialty Lemon Juicer, Item# 3452. It consists of a clear glass open top jar on top of which is situated a removable strainer that is made of grey polypropylene (PP) plastic material. On top of the strainer is situated a removable reamer that is made of yellow acrylonitrile butadiene (ABS) plastic material. The color of the reamer and the strainer may be different with the imported item than the colors of the reamer and strainer with the submitted sample. The only other difference between the submitted sample and the imported item will be that the imported item will have measurements screen printed onto the glass jar.
The glass jar measures approximately 3” in diameter by 2¾” in height. The strainer measures approximately 4” in diameter by 2” in height. The reamer measures approximately 3½” in height by 2¼” in width at its widest point. This item is designed to juice a lemon by pressing it down on the reamer and twisting it. The juice will run down through the apertures of the strainer beneath the reamer and into the glass jar. 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 glass jar is not designed to contain the juice for a long period of time as there is no top closure or lid to seal in freshness. The glass jar merely provides a temporary container to catch the juice. The plastic reamer performs the primary role of juicing the lemon. Therefore, it is the opinion of this office that the plastic reamer provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for Item# 3452 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division