CLA-2-39:OT:RR:NC:N4:421
Mr. Ali Kamara-Bunduka
Kuehne & Nagel, Inc.
5353 W. Imperial Highway
Suite 1000
Los Angeles, CA 90045
RE: The tariff classification of a diaper waste bag dispenser set from China
Dear Mr. Kamara-Bunduka:
In your letter dated September 28, 2010, on behalf of Munchkin, Inc., you requested a tariff classification ruling.
Descriptive literature was included with your request. The product consists of a molded plastic case that holds and dispenses disposable diaper waste bags. The dispenser is cylindrical in shape and measures 4-1/2 inches in length and 1-1/2 inches in diameter. It incorporates a clip at the top so that the case can be secured to a belt loop or diaper bag for ease of carrying. It has a twist cap at the bottom for loading the rolls of disposable diaper waste bags. There is a clear viewing window in the body so that the consumer can monitor the bag level. The dispenser is imported with two rolls of scented waste disposal bags, one of which is pre-loaded in the dispenser. Refills may be purchased separately.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the diaper waste bag dispenser case and the rolls of disposal bags to be a set for tariff classification purposes, with the essential character imparted by the plastic dispenser case.
You suggest classification of this item in subheading 3924.10.1000 of the Harmonized Tariff Schedule, which provides for tableware, kitchenware…of plastics…salt, pepper, mustard and ketchup dispensers and similar dispensers. However, we do not agree that this item is correctly classified in the provision that you have suggested. The dispensers of subheading 3924.10.1000 are not general purpose dispensers but are limited to tableware and kitchenware types of dispensers.
The applicable subheading for the diaper waste bag dispenser set will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division