The tariff classification of plastic meal kits from China
Issued August 19, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.4000
Headings: 3924
GRI rules applied: GRI 3(b)
Product description
The submitted sample is identified as Sesame Street 4 All-In-One Meal Kits. The item consists of a retail package that contains 4 plastic sip cups, each with a removable plastic lid that has a molded spout. Within each cup is a folded up disposable bib, a folded up rectangular placement, a plastic fork and a plastic spoon. The bib is made of a non-woven fabric with a plastic coating and has a bottom flap that acts as a crumb catcher. The placemat has four adhesive strips, one on each side. The fork is designed with the molded likeness of the head of the character Elmo on the end of the handle. The spoon is designed with the molded likeness of the head of the character Big Bird on the end of the handle. This item is considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3. The purpose of the item is to provide the ability to feed a child while “on-the-go.” The plastic cups, forks and spoons are the components of this item that fulfill that purpose. The disposable bibs and placemats perform the subordinate role of keeping the child clean and protecting him or her “from germs on restaurant tables” while he or she is being fed. Therefore, it is the opinion of this office that the plastic cups, forks and spoons provide this item with the essential character within the meaning of GRI 3(b).
CBP rationale
The applicable subheading for the Sesame Street 4 All-In-One Meal Kits will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other.
Full text
N069009 August 19, 2009 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Debbie Mayard Hamco, Inc. P.O. Box 1028 Gonzales, LA 70707 RE: The tariff classification of plastic meal kits from China Dear Ms. Mayard: In your letter dated July 14, 2009, you requested a tariff classification ruling. The submitted sample is identified as Sesame Street 4 All-In-One Meal Kits. The item consists of a retail package that contains 4 plastic sip cups, each with a removable plastic lid that has a molded spout. Within each cup is a folded up disposable bib, a folded up rectangular placement, a plastic fork and a plastic spoon. The bib is made of a non-woven fabric with a plastic coating and has a bottom flap that acts as a crumb catcher. The placemat has four adhesive strips, one on each side. The fork is designed with the molded likeness of the head of the character Elmo on the end of the handle. The spoon is designed with the molded likeness of the head of the character Big Bird on the end of the handle. This item is considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3. The purpose of the item is to provide the ability to feed a child while “on-the-go.” The plastic cups, forks and spoons are the components of this item that fulfill that purpose. The disposable bibs and placemats perform the subordinate role of keeping the child clean and protecting him or her “from germs on restaurant tables” while he or she is being fed. Therefore, it is the opinion of this office that the plastic cups, forks and spoons provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the Sesame Street 4 All-In-One Meal Kits 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 (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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