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H83074 H8 Ruling Active

The tariff classification of a zippered tote, child’s apron, spatula and bowl from China.

Issued July 23, 2001 by U.S. Customs and Border Protection.

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H8 H83074 (July 23, 2001)

Tariff classification

HTS codes: 4202.92.4500, 3924.10.5000, 3926.20.9010

Headings: 4202, 3926, 3924

Product description

The item consists of a zippered tote bag measuring approximately 6 inches in height, by 8 inches in diameter. It is manufactured of clear polyvinyl chloride (PVC) designed to contain personal effects and accessories while traveling. Included with the bag are a child’s apron of vinyl, a spatula and mixing bowl both said to be of “melamine” plastic. Although the items are referred to as a set, for classification purposes, each item will be separately classified. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the tote bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The applicable subheading for the apron will be 3926.20.9010, HTS, which provides for “Other articles of plastics and articles of other materials of heading 3901 to 3914: Articles of apparel and clothing accessories (including gloves): Other, Other, Aprons. The applicable subheading for the spatula and bowl will be 3924.10.5000, HTS, which provides for tableware, kitchenware, other household articles… of plastics: tableware and kitchenware, other.

Full text

NY H83074 July 23, 2001 CLA-2-42:RR:NC:TA:341 H83074 CATEGORY: Classification TARIFF NO.: 4202.92.4500; 3926.20.9010; 3924.10.5000 Mr. Christopher J. Martin LCB Tower Group International, Inc. 850 South West 7th Street, Suite 100 Renton, WA 98055-2979 RE: The tariff classification of a zippered tote, child’s apron, spatula and bowl from China. Dear Mr. Martin: In your letter dated July 6, 2001, on behalf of ZAK Designs, Inc., you requested a tariff classification ruling. The sample submitted is identified as “Pooh’s Big Adventure Set/Style WPCL-0493”. The item consists of a zippered tote bag measuring approximately 6 inches in height, by 8 inches in diameter. It is manufactured of clear polyvinyl chloride (PVC) designed to contain personal effects and accessories while traveling. Included with the bag are a child’s apron of vinyl, a spatula and mixing bowl both said to be of “melamine” plastic. Although the items are referred to as a set, for classification purposes, each item will be separately classified. Your sample is being returned as requested. The applicable subheading for the tote bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for the apron will be 3926.20.9010, HTS, which provides for “Other articles of plastics and articles of other materials of heading 3901 to 3914: Articles of apparel and clothing accessories (including gloves): Other, Other, Aprons. The rate of duty will be 5 percent ad valorem. The applicable subheading for the spatula and bowl will be 3924.10.5000, 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 Kevin Gorman at 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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