CLA-2-70:OT:RR:NC:N2:226
Ms. Michelle R. Dias
Princess House
470 Myles Standish Boulevard
Taunton, MA 02780
RE: The tariff classification of a glass salad dressing container from China.
Dear Ms. Dias:
In your letter dated June 17, 2015, you requested a tariff classification ruling.
The merchandise under consideration is the Salad Dressing Mixer/Keeper, item number 3458. The classification of the other item in your ruling request, PH Specialty lemon Juicer, item number 3452, was addressed in ruling N268919. A sample of the Salad Dressing Mixer/Keeper was submitted with your ruling request and was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed.
The Salad Dressing Mixer/Keeper has a slight hourglass shape and measures approximately 9.69 inches high by 3 inches in diameter at its base and 2.75 inches in diameter at the top at its widest points. It is made of clear glass and provides graduated measurements with a volume capacity of approximately 16.6 ounces, and features dressing recipes printed directly on the container.
The top of the Mixer/Keeper, which may be unscrewed from the glass container, provides a flexible plastic spout and is covered by a removable clear plastic cap. Within the bottle is a removable plastic agitator. When the Mixer/Keeper is shaken, the agitator helps emulsify the dressing ingredients inside the container. From the information you provided, the unit value is over three dollars but not over five dollars.
In your ruling request you state that the Salad Dressing Mixer/Keeper is made of soda lime glass, and it has a linear coefficient of expansion which is less than 5 x 10-6 per Kelvin within a temperature range of 0°C to 300°C. However, laboratory analysis has determined that while the Salad Dressing Mixer/Keeper is indeed made of soda-lime glass, it has a linear coefficient of expansion which exceeds 5 x 10-6 per Kelvin within a temperature range of 0°C to 300°C, and is not pressed and toughened (specially tempered).
The Salad Dressing Mixer/Keeper a composite good comprised of different materials that are classifiable in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order. General Rule of Interpretation (GRI) 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The glass component provides the essential character of this item.
The applicable subheading for the Salad Dressing Mixer/Keeper, item number 3458, will be 7013.49.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: Glassware of a kind used for table (other than drinking glasses) or kitchen purposes, other than glass-ceramics: Other: Valued over $3 each: Other: Valued over $3 but not over $5 each.” The general rate of duty will be 15 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 Nicole Sullivan at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division