The tariff classification of a plastic ice-cream scoop from China.
Issued February 12, 1996 by U.S. Customs and Border Protection.
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
More rulings on the same tariff codes
Protest 2704-98-100847; Untimely Application for Further Review; Classification of an "Adventure Pack"; Portable, Soft-sided, Insulated Cooler Bag; Detachable Stadium Seat Cushion; Heading 4202, HTSUSA; Heading 9404, HTSUSA; Heading 3924, HTSUSA; Changes to the 2002 HTSUSA; Insulated Food or Beverage Bags
The tariff classification of plastic bags for food preparations from China.
The tariff classification of a plastic mini-backpack with a plastic water bottle and a plastic sandwich container.
The tariff classification of infants’ wear from Hong Kong, China, or Thailand
The tariff classification of a zippered tote, child’s apron, spatula and bowl from China.
The tariff classification of a plastic cutting board from China.
The tariff classification of plastic and textile articles from China.
The tariff classification of plastic trivet from Pakistan.
The tariff classification of cooler bag and blanket from Hong Kong or China.
The tariff classification of a soft-sided cooler bag from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →