CLA-2-39:OT:RR:NC:N4:422
Ms. Michelle Wong
Hecny Brokerage Services
147-39 175th Street #211
Jamaica, NY 11434
RE: The tariff classification of a plastic slushy maker from China
Dear Ms. Wong:
In your letter dated August 9, 2011, on behalf of Ontel Products Corporation, you requested a tariff classification ruling.
The submitted sample is identified as Slushy Magic. This item consists of a clear plastic drinking tumbler with a purple plastic screw-off lid, three saltwater plastic ice cubes, each of which is made of a plastic sheeting exterior that encloses saltwater, a plastic spoon straw that is comprised of a straw-like clear plastic tube that has a spoon shaped purple plastic component permanently attached to the bottom and a tumbler sleeve composed of ethylene vinyl acetate (EVA) plastic material that is laminated on both sides with a knit polyester fabric. The construction of the sleeve is considered to be a textile fabric for tariff classification purposes.
The tumbler measures approximately 6” high by 3¼” wide at the top of the tumbler and 2¾” wide at the bottom of the tumbler. The word “Blizzie” is printed on the front of the tumbler and representations of snowflakes and icicles are embossed around the exterior surfaces of the tumbler. The grooved lid has a small indentation on one side with a small aperture for carbonated beverages. The small saltwater plastic ice cubes measure approximately 2¼” x 1½” x 1½”. The plastic spoon straw measures approximately 9¼”. The tumbler sleeve measures approximately 5” high. As you requested, the sample will be returned to you.
You have requested a ruling as to whether this item is considered to be a set and if so, a determination as to the correct classification. You have also requested that the ruling include classification determinations for situations when the tumbler with lid, freezable cubes, spoon straw and sleeve are imported separately.
Slushy Magic is considered to be "goods put up in sets for retail sale" within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. The set is used to make a slushy by following these steps: 1) Freeze the cubes in the freezer. 2) Place them into the tumbler. 3) Pour in the drink (not included). 4) Shake to make the slushy. 5) Rinse the cubes in warm water when finished and put them back in the freezer to get them ready for the next drink. The slushy is made in the tumbler and consumed from the tumbler. When in use, the cubes will be used in the tumbler. The sleeve and the spoon straw are options that are non-essential. Therefore, it is the opinion of this office that the plastic tumbler with lid provides this set with the essential character within the meaning of GRI 3(b).
The spoon straw, when imported without the other articles of the set, is considered a composite good within the meaning of GRI 3. The straw component also serves as a long handle for the spoon. Without the long handle, the spoon shaped bottom would not be able to be used for any part of the slushy other than that which sits at the top of the tumbler. Conversely, when used as a straw, the spoon shaped bottom has no function at all. Consequently, the entire structure of the spoon straw serves as a long handled spoon, both functionally and visually. Therefore, it is the opinion of this office that the spoon function provides the spoon straw with the essential character within the meaning of GRI 3(b).
The saltwater plastic ice cubes, when imported without the other articles of the set, are considered composite goods within the meaning of GRI 3. The saltwater is the component that freezes and consequently provides the essential functionality when used in the making of the slushy. The plastic sheeting forms the shape of the cube but merely provides a housing for the saltwater. Therefore, it is the opinion of this office that the saltwater provides the saltwater plastic ice cubes with the essential character within the meaning of GRI 3(b).
The applicable subheading for the saltwater plastic ice cubes, when imported without the other articles of the set, will be 2501.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anticaking or free-flowing agents; sea water. The rate of duty will be Free.
The applicable subheading for the entire Slushy Magic set, the plastic tumbler with lid when imported without the other articles of the set and the spoon straw, when imported without the other articles of the set, 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.
The applicable subheading for the tumbler sleeve, when imported without the other articles of the set, will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% 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