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The tariff classification of plastic household articles from China.
Issued March 6, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C84282 (March 6, 1998)
Tariff classification
HTS codes: 3924.10.5000, 3924.90.1050
Headings: 3924
Product description
You have submitted three photocopies of three samples. The first sample is identified as a plastic table cover, item #H-38-I-1002. This table cover measures 54" x 72". The second sample is identified as item #H-38-I-0291, plastic spoon rest that measures 9-7/8 " in length and 3-1/2 " in width. We are unable to render a classification on the bag clips with the magnets at this time due to the fact that we have no sample. Please submit a sample of these clips and request a binding ruling.
CBP rationale
The applicable subheading for the plastic table cover will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles. The applicable subheading for the plastic spoon rest will be 3924.10.5000, HTS, which provides for tableware, kitchenware, other household articles.
Full text
NY C84282 March 6, 1998 CLA-2-39:RR:NC:SP:222 C84282 CATEGORY: Classification TARIFF NO.: 3924.10.5000; 3924.90.1050 Ms. Rosy Curbelo Almacenes PITUSA Call Box 839 Hato Rey Station San Juan, P. R. 00919-0839 RE: The tariff classification of plastic household articles from China. Dear Ms. Curbelo: In your letter dated February 4, 1998, you requested a tariff classification ruling. You have submitted three photocopies of three samples. The first sample is identified as a plastic table cover, item #H-38-I-1002. This table cover measures 54" x 72". The second sample is identified as item #H-38-I-0291, plastic spoon rest that measures 9-7/8 " in length and 3-1/2 " in width. We are unable to render a classification on the bag clips with the magnets at this time due to the fact that we have no sample. Please submit a sample of these clips and request a binding ruling. The applicable subheading for the plastic table cover will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles...of plastics: tableware and kitchenware: other, other. The rate of duty will be 3.3 percent ad valorem. The applicable subheading for the plastic spoon rest will be 3924.10.5000, HTS, which provides for tableware, kitchenware, other household articles...of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem. 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 Alice Masterson at 212-466-5892. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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