CLA-2-39:OT:RR:NC:N4:422
Ms. Marta Portillo
HSN
1 HSN Drive
St. Petersburg, FL 33729
RE: The tariff classification of plastic wrap and aluminum foil dispensers from China
Dear Ms. Portillo:
In your letter dated October 27, 2015, you requested a tariff classification ruling.
The submitted sample is identified as a WrapMaster Set of 2, Item Number WM1550. This item is comprised of two dispensers, one that is designed specifically to dispense plastic wrap and one that is designed to specifically dispense aluminum foil. The body of each dispenser is made of white plastic material. The plastic wrap dispenser is designed with tan and gold trim and the foil dispenser is designed with light blue trim. Each measures approximately 14¼” in length by 3¼” in width by 3½” in height. Each has a lid that is attached by hinges and is secured shut by a push button that has the word “PRESS” molded into it.
There are four non-slip “feet” on the bottom of each dispenser that are designed to hold the respective dispenser in place on a flat surface. Each dispenser incorporates a roller system that securely holds the respective wrap or foil (not included in the importation) in place on a metal rod and can accommodate rolls of up to 300 sq. ft. of wrap or foil. On the underside edge of the front of the lid is an attached recessed serrated stainless steel blade. When in use a section of wrap or foil is torn off from the roll by opening the lid, pulling out the desired amount of wrap and then pressing the lid closed, which employs the blade to cut off the exposed section of wrap. As you requested, the sample will be returned to you.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The plastic body will hold the roll of wrap, even when the blade is not being used. The blade facilitates the cutting of the wrap but wrap can be torn off without the blade. Therefore, it is the opinion of this office that the plastic body provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for Item Number WM1550 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division