The tariff classification of a plastic ice cream scoop from Hong Kong.
Issued July 22, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.5000
Headings: 3924
Product description
It measures approximately 7 « inches in length and utilizes a mechanical lever to release the ice cream after it has been scooped up into the bowl of the scoop.
CBP rationale
The applicable subheading for the plastic ice cream scoop will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles.
Full text
PD B87154 July 22, 1997 CLA-2-39:NEW:TCB II:G19-B87154 CATEGORY: Classification TARIFF NO.: 3924.10.5000 Ms. Annie Ortega U.S. Import & Promotions Co., Inc. 407 Lincoln Road, Suite 12-D Miami Beach, FL 33139 RE: The tariff classification of a plastic ice cream scoop from Hong Kong. Dear Ms. Ortega: In your letter dated June 16, 1997, you requested a tariff classification ruling on behalf of CVS Pharmacy. The sample which you have submitted with your request for a ruling is an ice cream scoop composed entirely of ABS molded plastic. It measures approximately 7 « inches in length and utilizes a mechanical lever to release the ice cream after it has been scooped up into the bowl of the scoop. The applicable subheading for the plastic 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. The duty rate will be 3.4 percent ad valorem. 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, Kathleen M. Haage Area Director New York/Newark Area
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