The tariff classification of wooden toothpicks in plastic dispensers from China

NY M87237 November 16, 2006 CLA-2-44:RR:NC:2:230 M87237 CATEGORY: Classification TARIFF NO.: 4421.90.5000 Mr. Yuri Starikov Dollar Tree Customs Compliance Dollar Tree Stores, Inc. 500 Volvo Parkway Chesapeake, VA 23320 RE: The tariff classification of wooden toothpicks in plastic dispensers from China Dear Mr. Starikov: In your letter dated October 13, 2006 you requested a tariff classification ruling. The ruling was requested on wooden toothpicks in plastic dispensers, SKU # 338186. A sample of the product was submitted. The product consists of a set of three round plastic containers with different colored lids, measuring approximately 3” high x 1-1/2” diameter and containing 100 toothpicks each. The toothpicks are 2-1/2” long and have pointed ends. The lids of the containers have a number of small openings sized to fit the diameter of a toothpick and one larger opening. The lids rotate open to dispense one or more toothpicks. The three containers are packed in a plastic bag with a header, which states that the dispensers are “ideal for picnics, lunches and people on the go”. The plastic containers are designed to specifically accommodate the toothpicks. They are used to transport, store and easily dispense the toothpicks. As such, both components are of equal importance in imparting the essential character to the goods in the condition as imported. According to General Rule of Interpretation 3(c) of the Harmonized Tariff Schedule, when composite goods consisting of different components cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The competing provisions are headings 3924 and 4421. The applicable subheading for the wooden toothpicks in plastic dispensers, SKU # 338186, will be 4421.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toothpicks of wood. The rate of duty will be free. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP. 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division