CLA-2-39:OT:RR:NC:N4:422
Ms. Alison J. Garrison
Maine Street Living Inc.
27 Gorham Rd
Scarborough, ME 04074
RE: The tariff classification of silica gel moisture absorbing beads, plastic lids with silica gel and plastic lidded containers with silica gel in the lids from China
Dear Ms. Garrison:
In your letter dated May 17, 2011, you requested a tariff classification ruling.
The first submitted sample is identified as Dry Top capsules. The second submitted sample is identified as a Dry Top Lid with a container. In addition, the submitted illustrations depict items that are identified as Dry Top Lids, which are imported without containers.
The Dry Top capsules are in a retail package that includes 5 plastic disks that each contain orange Silica Gel beads. These beads are drying agents that prevent moisture that is in the air from attacking products while being stored, thereby avoiding moisture damage. The color of the beads turns green after absorbing moisture and can be recharged by placing them in a microwave or conventional oven, which changes the color back to orange.
The Dry Top Lid with a container is a large jar that is made of clear polyethylene terephthalate (PETE) plastic material and has a half gallon capacity. Screwed on to the top of the jar is a lid with a 4¾” diameter. The jar stands 5½” high without the lid and 6¼” high with the lid in place. Contained within a compartment of the lid are Silica Gel beads. This item is also imported with a one gallon capacity. Dry Top Lids with the Silica Gel beads are also imported without containers and are sized to fit standard household containers.
The Dry Top Lid with a container and the Dry Top Lids without containers are composite goods within the meaning of General Rule of Interpretation (GRI) 3. Although the Silica Gel beads provides a useful function in the prevention of moisture damage to stored products, the primary function of the Dry Top Lid with a container is as a kitchen storage vessel. The primary function of the Dry Top Lids without containers is to provide closure to storage vessels. Therefore, it is the opinion of this office that the plastic jar provides the Dry Top Lid with a container with the essential character and the plastic lids provides the Dry Top Lids without containers with the essential character within the meaning of GRI 3(b).
The applicable subheading for the Dry Top capsules will be 2811.22.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other inorganic acids and other inorganic oxygen compounds of nonmetals: other inorganic oxygen compounds of nonmetals: silicon dioxide: synthetic silica gel. The rate of duty will be 3.7 percent ad valorem.
The applicable subheading for the Dry Top Lids without containers will be 3923.50.0000, HTSUS, which provides for stoppers, lids, caps and other closures, of plastics. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the Dry Top Lid with a container 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 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