The tariff classification of various party items from China, Australia and Taiwan.
Issued March 4, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.4000, 9503.60.2000, 3924.10.2000, 7326.90.3500
Product description
You have submitted five samples that consist of (1) a melamine lunch plate with a birthday design, (2) a double sided jigsaw puzzle made of paper, (3) crazy feet mugs made of plastic, (4) plastic forks and spoons and (5) an empty pencil case made of steel. The empty steel pencil case measures approximately 8 inches long by 2.5 inches wide by .5 inch deep. Your letter of inquiry states that the melamine lunch plate, the crazy feet mugs and the plastic forks and spoons are made in China. The double-sided jigsaw puzzle is made in Australia and the steel pencil case is made in Taiwan. All of the articles include designs of characters from a national restaurant chain. The articles will be used as gifts during children's birthday parties at the restaurant.
CBP rationale
The applicable subheading for the plastic birthday lunch plate, will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: plates, cups, saucers, soup bowls, cereal bowls,…serving dishes and platters. The applicable subheading for the plastic crazy feet mugs, the plastic spoons and forks will be 3924.10.4000, HTS, which provides for tableware, kitchenware, other household articles. The applicable subheading for the empty steel pencil case will be 7326.90.3500, HTS, which provides for other articles of iron or steel, other, other, containers of a kind normally carried on the person, in the pocket or in the handbag . The applicable subheading for the double sided jigsaw puzzle will be 9503.60.2000, HTS, which provides for other toys: puzzles and parts and accessories thereof: Other.
Full text
NY H88786 March 4, 2002 CLA-2-39:RR:NC:SP:222 H88786 CATEGORY: Classification TARIFF NO.: 3924.10.2000; 3924.10.4000; 7326.90.3500; 9503.60.2000 Mr. Ryan McClure Creata Promotion, USA 865 South Figueroa Street, Suite 1300 Los Angeles, CA 90017 RE: The tariff classification of various party items from China, Australia and Taiwan. Dear Mr. McClure: In your letter dated February 14, 2002, you requested a classification ruling. You have submitted five samples that consist of (1) a melamine lunch plate with a birthday design, (2) a double sided jigsaw puzzle made of paper, (3) crazy feet mugs made of plastic, (4) plastic forks and spoons and (5) an empty pencil case made of steel. The empty steel pencil case measures approximately 8 inches long by 2.5 inches wide by .5 inch deep. Your letter of inquiry states that the melamine lunch plate, the crazy feet mugs and the plastic forks and spoons are made in China. The double-sided jigsaw puzzle is made in Australia and the steel pencil case is made in Taiwan. All of the articles include designs of characters from a national restaurant chain. The articles will be used as gifts during children's birthday parties at the restaurant. The applicable subheading for the plastic birthday lunch plate, will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: plates, cups, saucers, soup bowls, cereal bowls,…serving dishes and platters. The rate of duty will be 6.5 percent ad valorem. The applicable subheading for the plastic crazy feet mugs, the plastic spoons and forks will be 3924.10.4000, HTS, which provides for tableware, kitchenware, other household articles...of plastics: tableware, kitchenware: other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the empty steel pencil case will be 7326.90.3500, HTS, which provides for other articles of iron or steel, other, other, containers of a kind normally carried on the person, in the pocket or in the handbag . The rate of duty will be 7.8 percent ad valorem. The applicable subheading for the double sided jigsaw puzzle will be 9503.60.2000, HTS, which provides for other toys: puzzles and parts and accessories thereof: Other. The rate of duty will be free. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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