The tariff classification of a plastic condiment holder from Taiwan
Issued July 14, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.4000
Headings: 3924
Product description
The submitted sample is identified as a “Bottoms Up” Condiment Tray, SKU# 64900. It is constructed of clear polypropylene (PP) plastic material. The item measures approximately 7½”L x 2¾”W x 2½”H. It consists of three cylindrical open top holders, consecutively situated and incorporated into one molded piece that is designed to stand on a flat surface. Two of the holders measures 1 ¾” in diameter x 2-5/8”H each and the third holder measures 1-1/8” in diameter x 2”H. When this item is stored in the refrigerator, condiment containers (not included with the importation) such as those that contain ketchup, mustard, salad dressings and sauces, can be situated in the holders upside down, thereby allowing for easy pouring of the contained condiment without necessitating shaking “to get the last drop.” As you requested, the sample will be returned to you.
CBP rationale
The applicable subheading for SKU# 64900 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
N112017 July 14, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Janet Pendris Hampton Direct Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a plastic condiment holder from Taiwan Dear Ms. Pendris: In your letter dated June 18, 2010, you requested a tariff classification ruling. The submitted sample is identified as a “Bottoms Up” Condiment Tray, SKU# 64900. It is constructed of clear polypropylene (PP) plastic material. The item measures approximately 7½”L x 2¾”W x 2½”H. It consists of three cylindrical open top holders, consecutively situated and incorporated into one molded piece that is designed to stand on a flat surface. Two of the holders measures 1 ¾” in diameter x 2-5/8”H each and the third holder measures 1-1/8” in diameter x 2”H. When this item is stored in the refrigerator, condiment containers (not included with the importation) such as those that contain ketchup, mustard, salad dressings and sauces, can be situated in the holders upside down, thereby allowing for easy pouring of the contained condiment without necessitating shaking “to get the last drop.” As you requested, the sample will be returned to you. The applicable subheading for SKU# 64900 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 duty rate 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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