E85768 E8 Ruling Active

The tariff classification of plastic articles from China.

Issued September 13, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.5000

Headings: 3924

Product description

You have submitted two samples. The first sample is Amelia’s lunch fork and spoon, part number LSLS-02. Both the fork and spoon are made of plastic and packaged together in a polybag. The second sample is Amelia’s mini notebook necklace, part number LDK-06. This mini version of a girl’s notebook has a 28” nylon cord attached. Your letter of inquiry states that the notebook will be printed. However, the submitted sample is not printed. We are unable to render classification of this item. Please submit a sample of the printed version of the notebook necklace. The samples are returned as you requested.

CBP rationale

The applicable subheading for the plastic fork and spoon will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household…of plastics: tableware and kitchenware: other.

Full text

NY E85768 September 13, 1999 CLA-2-39:RR:NC:SP:222 E85768 CATEGORY: Classification TARIFF NO.: 3924.10.5000 Mr. Charles A. Rider Pleasant Company 8400 Fairway Place Middleton, WI 53562-2554 RE: The tariff classification of plastic articles from China. Dear Mr. Rider: In your letter dated August 4, 1999, you requested a classification ruling. You have submitted two samples. The first sample is Amelia’s lunch fork and spoon, part number LSLS-02. Both the fork and spoon are made of plastic and packaged together in a polybag. The second sample is Amelia’s mini notebook necklace, part number LDK-06. This mini version of a girl’s notebook has a 28” nylon cord attached. Your letter of inquiry states that the notebook will be printed. However, the submitted sample is not printed. We are unable to render classification of this item. Please submit a sample of the printed version of the notebook necklace. The samples are returned as you requested. The applicable subheading for the plastic fork and spoon will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household…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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →