The tariff classification of kitchen utensils from China.
Issued February 9, 1999 by U.S. Customs and Border Protection.
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
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