The tariff classification of plastic kitchenware from China.
Issued March 6, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.5000
Headings: 3924
Product description
The submitted photocopy of the sample depicts an 11" Salad Server with fork and spoon, item #H-38-I-1357. The salad server spoon and fork are made of plastic and measure 11 inches long and 3 inches wide. Your letter of inquiry states that these items will be imported in several colors.
CBP rationale
The applicable subheading for the plastic salad server spoon and fork will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles.
Full text
NY C84283 March 6, 1998 CLA-2-39:RR:NC:SP:222 C84283 CATEGORY: Classification TARIFF NO.: 3924.10.5000 Ms. Rosy Curbelo Almacenes PITUSA Call Box 839 Hato Rey Station San Juan, P.R. 00919-0839 RE: The tariff classification of plastic kitchenware from China. Dear Ms. Curbelo: In your letter dated February 4, 1998, you requested a tariff classification ruling. The submitted photocopy of the sample depicts an 11" Salad Server with fork and spoon, item #H-38-I-1357. The salad server spoon and fork are made of plastic and measure 11 inches long and 3 inches wide. Your letter of inquiry states that these items will be imported in several colors. The applicable subheading for the plastic salad server spoon and fork 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 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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