The tariff classification of a double ended plastic and stainless steel spreader from China
Issued January 26, 2010 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 a Double Ended Silicone Spreader, SKU# 67910. This item has a stainless steel core that is completely covered with silicone plastic material. The silicone spreader is flat and measures approximately 11¾” in length. The stainless steel core measures approximately 9¾” in length, as it does not extend within the silicone to the final inch of length on either end, leaving the ends of the spreader flexible. The overall spreader has a width of approximately ½” in the center and the width gradually increases to approximately 1” at each end, so that each end is approximately twice the width of the center of the spreader. The spreader is designed to be used to scoop, scrape and spread. It is white of color in the center, brown of color on one end and purple of color on the other end. The colors of the ends are designed to match the colors of peanut butter and grape jelly so that each end will be used exclusively for one or the other to avoid mixing of ingredients in their jars when making a peanut butter and jelly sandwich. This item can also be used to spread cream cheese, icing, pate and butter. The spreader is dish washer safe. 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 only material of this item that comes in contact with food when in use is the silicone exterior material, which is also the only material that is visible. In addition, the stainless steel core does not extend to either end tip of the spreader. The stainless steel provides the subordinate role of adding support for the overall item. Therefore, it is the opinion of this office that the silicone exterior provides this item with the essential character within the meaning of GRI 3(b).
CBP rationale
The applicable subheading for SKU# 67910 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
N090386 January 26, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Janet Pendris Hampton Direct P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a double ended plastic and stainless steel spreader from China Dear Ms. Pendris: In your letter dated December 23, 2009, you requested a tariff classification ruling. The submitted sample is identified as a Double Ended Silicone Spreader, SKU# 67910. This item has a stainless steel core that is completely covered with silicone plastic material. The silicone spreader is flat and measures approximately 11¾” in length. The stainless steel core measures approximately 9¾” in length, as it does not extend within the silicone to the final inch of length on either end, leaving the ends of the spreader flexible. The overall spreader has a width of approximately ½” in the center and the width gradually increases to approximately 1” at each end, so that each end is approximately twice the width of the center of the spreader. The spreader is designed to be used to scoop, scrape and spread. It is white of color in the center, brown of color on one end and purple of color on the other end. The colors of the ends are designed to match the colors of peanut butter and grape jelly so that each end will be used exclusively for one or the other to avoid mixing of ingredients in their jars when making a peanut butter and jelly sandwich. This item can also be used to spread cream cheese, icing, pate and butter. The spreader is dish washer safe. 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 only material of this item that comes in contact with food when in use is the silicone exterior material, which is also the only material that is visible. In addition, the stainless steel core does not extend to either end tip of the spreader. The stainless steel provides the subordinate role of adding support for the overall item. Therefore, it is the opinion of this office that the silicone exterior provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for SKU# 67910 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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