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NY L81336




January 18, 2005

CLA-2-46:RR:NC:2:230 L81336

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.1800; 3924.10.4000

Ms. Andrea Holtan
Costco Wholesale Corporation
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of a charger set with a box tray from Indonesia

Dear Ms. Holtan:

In your letter dated December 15, 2004 you requested a tariff classification ruling.

The ruling was requested on a “4pc Pandanus Charger Set with a Box Tray”, Costco Item # 830838. A sample of the item packed in its retail box was submitted.

The sample consists of four plate chargers and a tray, each of which is covered with interwoven strips of pandan (Pandanus spp.) leaves. The chargers are round decorative plate holders designed to be placed under a regular dinner plate. The packaging notes that the chargers are “For decorative use only, not for food use.” The four chargers fit inside the tray and are sold together with the tray.

Although sold as a set, the products comprising Costco Item # 830838 are not classifiable as a set, because they do not carry out a specific activity together. The chargers are used under a table setting; whereas the tray is used to carry and hold things, such as the chargers or other articles. Therefore, the chargers and the tray are classifiable separately.

The subject chargers are made of plastic and are covered on all surfaces with pandan. Each charger measures 13” in diameter x ¼” thick and is shaped with a 9” diameter depression for holding a dinner plate. The essential character of the chargers is imparted by the plastic material, which gives the chargers their form and function.

The applicable subheading for the chargers/ plate holders will be 3924.10.4000, Harmonized Tariff Schedule of the United Sates Annotated (HTSUSA), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: tableware and kitchenware, other. The duty rate will be 3.4 percent ad valorem.

The subject tray is a square box-like holder with two handles. It measures approximately 13-1/2” x 13-1/2” x 2-1/4” high. It is made of paperboard and is covered with pandan. The paperboard is a flimsy material that although providing a degree of strength and shape, does so in conjunction with the interwoven strips of pandan. Thus, we believe that the essential character of the tray is imparted by the pandan, which completely covers the tray and provides the visual impact.

The applicable subheading for the tray will be 4602.10.1800, HTSUSA, which provides for basketwork, wickerwork and other articles, made from plaiting materials: of vegetable materials; other baskets and bags, whether or not lined, other. The duty rate will be 4.5 percent ad valorem.

Articles classifiable under subheadings 3924.10.4000 and 4602.10.1800, HTSUSA, which are products of Indonesia may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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,

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