The tariff classification of plastic server utensils from China.
Issued March 8, 2000 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 #993332, a Skeleton Server. The skeleton server tongs resemble skeleton hands. They are made of plastic and measure eleven inches in length. Your letter of inquiry states that another style identified as pumpkin shaped server tongs will be imported. Without a sample we can not rule on the pumpkin shaped server tongs.
CBP rationale
The applicable subheading for the skeleton server tongs will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other.
Full text
NY F82977 March 8, 2000 CLA-2-39:RR:NC:SP:222 F82977 CATEGORY: Classification TARIFF NO.: 3924.10.5000 Ms. Lorianne Aldinger Rite Aid Corporation P. O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of plastic server utensils from China. Dear Ms. Aldinger: In your letter dated February 7, 2000, you requested a classification ruling. The submitted sample is identified as item #993332, a Skeleton Server. The skeleton server tongs resemble skeleton hands. They are made of plastic and measure eleven inches in length. Your letter of inquiry states that another style identified as pumpkin shaped server tongs will be imported. Without a sample we can not rule on the pumpkin shaped server tongs. The applicable subheading for the skeleton server tongs will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware…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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