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The tariff classification of a plastic cookie cutter from China.
Issued April 1, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D89257 (April 1, 1999)
Tariff classification
HTS codes: 3924.10.5000
Headings: 3924
Product description
The literature included in your letter identifies the product as a “Wow! Wonder Maker Quick Cutter” cookie cutter. This high gloss polypropylene template of multiple shapes is approximately 1 inch wide and 11-1/4 inches long. The item will be used to cut cookies, and also to shape biscuits, dinner rolls, bread and cheese.
CBP rationale
The applicable subheading for the polypropylene cookie cutter will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles.
Full text
NY D89257 April 1, 1999 CLA-2-39:RR:NC:SP:222 D89257 CATEGORY: Classification TARIFF NO.: 3924.10.5000 Mr. Victor Hadid Wild Opportunities Worldwide, Inc. 58 North Davis Street, Suite 200 Orchard Park, New York 14127 RE: The tariff classification of a plastic cookie cutter from China. Dear Mr. Hadid: In your letter dated October 8, 1999, you requested a tariff classification ruling. The literature included in your letter identifies the product as a “Wow! Wonder Maker Quick Cutter” cookie cutter. This high gloss polypropylene template of multiple shapes is approximately 1 inch wide and 11-1/4 inches long. The item will be used to cut cookies, and also to shape biscuits, dinner rolls, bread and cheese. The applicable subheading for the polypropylene cookie cutter 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
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