888938 88 Ruling Active

The tariff classification of various plastic articles from Zimbabwe.

Issued August 26, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500, 3926.10.0000, 3924.10.5000, 3924.10.2000

Headings: 3926, 3924

Product description

The tariff classification of various plastic articles from Zimbabwe.

CBP rationale

The applicable subheading for the sugar bowl with lucite spoon, the jam bowl and the snack bowl will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters. The applicable subheading for the egg holder, the napkin rings, and the trivet will be 3924.10.5000, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, tableware and kitchenware, other. The applicable subheading for the ash tray, the soap dish, and the toothbrush holder will be 3924.90.5500, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other, other. The applicable subheading for the two sizes of paperweights will be 3926.10.0000, HTS, which provides for other articles of plastics, office or school supplies.

Full text

NY 888938 August 26,1993 CLA-2-39:S:N:N6:343 888938 CATEGORY: Classification TARIFF NO.: 3924.10.2000; 3924.10.5000; 3924.90.5500; 3926.10.0000 Ms. Debra Grauel Pride of Africa 4520 Pinecrest Heights Drive Annandale, VA 22003-3557 RE: The tariff classification of various plastic articles from Zimbabwe. Dear Ms.Grauel: In your letter dated July 7, 1993, you requested a tariff classification ruling. You have submitted descriptions of twelve items of plastic. You have also submitted pictures of six of the twelve items. All the items are made of lucite and have flowers embedded in the plastic. You wish classification on the following items: a round trivet, a sugar bowl with a lucite spoon, a jam bowl, an ash tray, a snack bowl, an egg holder, two paperweights of different sizes, a soap dish, a toothbrush holder, napkin rings, and a decorative lucite egg. In the future please limit your requests to five items or less. The applicable subheading for the sugar bowl with lucite spoon, the jam bowl and the snack bowl will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters. The rate of duty will be 7 percent ad valorem. The applicable subheading for the egg holder, the napkin rings, and the trivet will be 3924.10.5000, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, tableware and kitchenware, other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the ash tray, the soap dish, and the toothbrush holder will be 3924.90.5500, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other, other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the two sizes of paperweights will be 3926.10.0000, HTS, which provides for other articles of plastics, office or school supplies. The rate of duty will be 5.3 percent ad valorem. Without a sample we cannot rule on the classification of the lucite egg. Articles classifiable under subheadings 3924.10.2000, 3924.10.5000, 3924.90.5500, and 3926.10.0000, which are products of Zimbabwe, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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