The tariff classification of a plastic and iron bottle, can and jar opener from China

N189025 November 4, 2011 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Janet Pendris Hampton Direct, Inc. 291 Hurricane Lane Williston, VT 05495 RE: The tariff classification of a plastic and iron bottle, can and jar opener from China Dear Ms. Pendris: In your letter dated October 3, 2011, you requested a tariff classification ruling. The submitted sample is identified as a Multi-Purpose Opener, SKU# 40021. This item is designed to be used to open different size screw-top bottles, bottles with metal caps, and canning jar lids. The body of this item is made of acrylonitrile butadiene styrene (ABS) plastic material. It measures approximately 6½”L x 2”W and features 3 consecutive apertures along its length. The aperture on one end and the center aperture each measure approximately 1¼” in diameter. The aperture on the other end measures approximately 1½” in diameter. The center aperture and the larger aperture are each internally threaded with thermoplastic rubber (TPR) plastic material that enables a firm grip of bottle tops when performing the twist-off function. The internal material of the remaining aperture, located on the end that is opposite the end that has the larger aperture, is not threaded but is made of the same molded ABS plastic as the body of the item. However, that aperture has a permanently attached part that is made of iron which has two functional ends; one for opening bottles with metal caps and the other for popping open canning jar type lids. 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 Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings.EN VII to GRI 3(b), states that in "all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable." However, the term "essential character" is not defined within the HTSUS, GRI’s or ENs. EN VIII to GRI 3(b) gives guidance, stating that "the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods." The Multi-Purpose Opener has four different functional sections. Two of them are threaded apertures that are made completely of plastic and are designed to twist-off different size bottle caps. The other two functional sections are part of a metal attachment to the third aperture and are designed to open metal capped bottles and canning type jars respectively. When the two threaded plastic apertures are in use, the metal attachment does not perform a role. However, when the metal attachment is in use, the plastic body of the item still functions as a handle. Therefore, the plastic material of this item performs a role when each of the four functional sections are in use but when each of the two plastic threaded apertures are in use, the metal performs no role at all. Given the fact that the plastic body also forms the bulk of the item, it is the opinion of this office that the plastic material provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for SKU# 40021 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