CLA-2-39:OT:RR:NC:N4:422
Ms. Kay Morrell
JCPenny Purchasing Corporation
6501 Legacy Dr., MS 2316
Plano, TX 75024
RE: The tariff classification of plastic and bamboo bowls and colanders from China
Dear Ms. Morrell:
In your letter dated November 11, 2010, you requested a tariff classification ruling.
The two submitted samples are respectively identified as a measuring bowl and a colander. These items are each composed of bamboo fiber, plant starch (such as corn, wheat, etc.) and ethylene-vinyl acetate (EVA) plastic material. The bowl is cream colored and measures 1¾” in height by 3¾” in diameter at the top. The colander is light green in color and measures 4½” in height by 7” in diameter at the top. The colander has two carry handles molded onto the top, one on each side. As you requested, the sample will be returned to you.
You have suggested that these items are correctly classified in subheading 4823.70.0000, based on New York Ruling letter M87511. However, we do not agree that these items are correctly classified in the subheading that you have suggested because your suggested classification provides for articles of paper pulp. In addition, the ruling that you have cited addressed merchandise that did not include any plastic material in the composition. The instant items are composed of plastic material with bamboo fiber and plant starch filler.
The applicable subheading for the measuring bowl and the colander 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