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818512 81 Ruling Active

The tariff classification of a plastic ice-cream scoop from China.

Issued February 12, 1996 by U.S. Customs and Border Protection.

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81 818512 (February 12, 1996)

Tariff classification

HTS codes: 3924.10.5000

Headings: 3924

Product description

A sample, identified as Rite Aid item #961381, accompanied your letter.

CBP rationale

The applicable subheading for the ice-cream scoop will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles of plastics: tableware and kitchenware: other.

Full text

PD 818512 February 12, 1996 CLA-2-39:PD:A:TC:I G20 818512 CATEGORY: Classification TARIFF NO.: 3924.10.5000 Ms. Lori Aldinger, Import Coordinator Rite Aid Corporation P.O. Box 3165 Harrisburg, Pennsylvania 17105 RE: The tariff classification of a plastic ice-cream scoop from China. Dear Ms. Aldinger: In your letter dated January 22, 1996 you requested a tariff classification ruling. A sample, identified as Rite Aid item #961381, accompanied your letter. You state it is a plastic ice-cream scoop. It is designed to serve ice-cream in a typical household situation. It's construction is not suitable for commercial use, such as in an ice-cream parlor. The applicable subheading for the ice-cream scoop will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles of plastics: tableware and kitchenware: other. The rate of duty will be 3.4%. 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. Sincerely, Jayson Ahern Port Director Miami International Airport

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