CLA-2-39:OT:RR:NC:N4:422
Mr. Mathew Samuel
Excite USA, LLC
4393 Sunbelt Drive
Addison, TX 75001
RE: The tariff classification of a caddy and condiment holders from China
Dear Mr. Samuel:
In your letter dated January 29, 2020, you requested a tariff classification ruling. The submitted sample will be returned, per your request.
The subject merchandise is described as item number FLA001, “Plastic Flamingo Caddy and Condiment Holder.” The “Plastic Flamingo Caddy and Condiment Holder” is circular in shape with a base and domed lid made of 100% plastic. The lid contains one central handle and a separately molded flamingo-shaped neck and head. The caddy’s interior is fitted to hold the four included condiment containers along with empty slots for utensils, napkins and plates. Ketchup, mustard, salt, and pepper condiment containers, made of plastic, will be imported with the caddy.
You propose classification under subheading 3924.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Salt, pepper, mustard and ketchup dispensers and similar dispensers.
The Explanatory Notes to the HTSUS, GRI 3(b), (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may, for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consists only of the material or component that imparts the essential character to the composite good. If no essential character for the composite good can be determined, then GRI 3(c) provides that classification will be determined by the heading that occurs last in numerical order among those headings that equally merit consideration.
In this case, the caddy and condiment holders are considered a composite article for tariff purposes, as defined by General Rule of Interpretation (GRI) 3, HTSUS. Both the caddy and the condiment holders fulfill an equally important role in overall use of the item and neither imparts the essential character. Therefore, by application of GRI 3(c) and GRI 6, classification will be the subheading that appears last in numerical order. The competing subheadings here are 3924.10.1000, HTSUS, (Salt, pepper, mustard and ketchup dispensers) and subheading 3924.10.4000, HTSUS, (Other tableware and kitchenware, of plastics). 3924.10.4000, HTSUS, appears last in the tariff.
The applicable subheading for the caddy will be 3924.10.4000, 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 the World Wide Web at https://hts.usitc.gov/current.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act) which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the website www.fda.gov/oc/bioterrorism/bioact.html.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division