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NY N010413




May 24, 2007

CLA-2-39:RR:NC:N2:222

CATEGORY: CLASSIFICATION

TARIFF NO. 3924.10.3000

Ms. Francine Ramsey
Hampton Direct, Inc.
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of plastic Lazy Susan with containers from China.

Dear Ms. Ramsey:

In your letter dated April 20, 2007, you requested a classification ruling.

The submitted sample is identified as a Lazy Susan Server, item number 59710. This product consists of a round white rotating tray, made of high impact polystyrene, and six pie-shaped clear containers with blue snap-on lids, made of polystyrene. The six containers all fit neatly in the tray and are removable. Included with this item is a twist on/off handle, with threading on the circumference of its bottom, that attaches to a round aperture in the center of the tray, that also has threading around its inner circumference. When attached to the top surface of the tray, the handle extends upward above the containers.

Each container has a capacity to hold eight ounces of toppings for making sundaes or an assortment of candy and nuts when hosting a party. The containers can also be used to hold condiments for cookouts, as well as taco or salad toppings. The lidded containers protect food from insects when dining outside. The Lazy Susan Server tray measures approximately 10-5/8 inches in diameter. The plastic containers and lids are dishwasher and microwave safe. The tray is not microwave or dishwasher safe.

This item is considered to be “a set put up for retail sale,” within the meaning of General Rule of Interpretation (GRI) 3. The rotating tray provides easy access to all of the contents held by the containers and the intended function of this set is to serve the contents held by those containers. Therefore, it is the opinion of this office that the tray provides this item with the essential character, within the meaning of GRI 3(b).

The applicable subheading for the plastic Lazy Susan Server will be 3924.10.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articlesof plastics: tableware and kitchenware: trays. The rate of duty will be 5.3 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,

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