10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of kitchen utensils from China.
Issued February 9, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D86991 (February 9, 1999)
Tariff classification
HTS codes: 3924.10.5000
Headings: 3924
Product description
The submitted sample is identified as item #4106TP, a Bristol tool set. This set consists of a ceramic holder and a 6 piece tool set containing the following kitchen utensils; a spatula, a slotted spoon, a ladle, a serving spoon, a fork and a beater whip. The beater whip is chrome plated, all other utensils are made of plastic. In our opinion, the essential character of the set is imparted by the plastic utensils. The samples are returned as you requested.
CBP rationale
The applicable subheading for the plastic set will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles.
Full text
NY D86991 February 9, 1999 CLA-2-39:RR:NC:SP:222 D86991 CATEGORY: Classification TARIFF NO.: 3924.10.5000 Ms. Mary King Wholesale Supply Company, Inc. 7100 Service Merchandise Drive Brentwood, TN 37027 RE: The tariff classification of kitchen utensils from China. Dear Ms. King: In your letter dated January 12, 1999, you requested a tariff classification ruling. The submitted sample is identified as item #4106TP, a Bristol tool set. This set consists of a ceramic holder and a 6 piece tool set containing the following kitchen utensils; a spatula, a slotted spoon, a ladle, a serving spoon, a fork and a beater whip. The beater whip is chrome plated, all other utensils are made of plastic. In our opinion, the essential character of the set is imparted by the plastic utensils. The samples are returned as you requested. The applicable subheading for the plastic set 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 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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.
Follow D86991
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.