K83229 K8 Ruling Active

The tariff classification of plastic coasters from England.

Issued March 2, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

The submitted literature depicts Big Head Coasters that are made of a thermo plastic elastomer. The coasters are designed to appear as two boys and two girls when they are in a standing position. When placed down flat they function as coasters for drink mugs. The coasters are packaged four to a pack for retail sale.

CBP rationale

The applicable subheading for the Big Head Coasters will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: Other.

Full text

NY K83229 March 2, 2004 CLA-2-39:RR:NC:SP:221 K83229 CATEGORY: Classification TARIFF NO. 3924.10.4000 Ms. Jamie Antoniades J-ME Original Design Unit 27 f2 n17 Studios 784-788 High Road London n17 Oda England RE: The tariff classification of plastic coasters from England. Dear Ms. Antoniades: In your letter dated February 12, 2004, you requested a classification ruling. The submitted literature depicts Big Head Coasters that are made of a thermo plastic elastomer. The coasters are designed to appear as two boys and two girls when they are in a standing position. When placed down flat they function as coasters for drink mugs. The coasters are packaged four to a pack for retail sale. The applicable subheading for the Big Head Coasters will be 3924.10.4000, 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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