L80416 L8 Ruling Active

The tariff classification of nylon kitchen tools from China.

Issued November 29, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

The submitted samples are identified as item number 847763, Nylon Kitchen Tool Set. The assorted set includes a spoon, a slotted spoon, slotted turner, ladle, spaghetti server and a skimmer. The heads of the kitchen tools are made of nylon and the handles are made of stainless steel. The handles measure 12 to 13 inches long. Your letter of inquiry questioned whether these items would be classified in Chapter 39 or 82. These kitchen tools are not considered to be cutlery because they contain no metal working edges. Therefore, classification will not be in Chapter 82. However, classification in Chapter 39 will be applicable. The samples are returned as you requested.

CBP rationale

The applicable subheading for the nylon kitchen tool set 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 L80416 November 29, 2004 CLA-2-39:RR:NC:SP:221 L80416 CATEGORY: Classification TARIFF NO. 3924.10.4000 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of nylon kitchen tools from China. Dear Mr. Morse: In your letter dated October 25, 2004, you requested a classification ruling. The submitted samples are identified as item number 847763, Nylon Kitchen Tool Set. The assorted set includes a spoon, a slotted spoon, slotted turner, ladle, spaghetti server and a skimmer. The heads of the kitchen tools are made of nylon and the handles are made of stainless steel. The handles measure 12 to 13 inches long. Your letter of inquiry questioned whether these items would be classified in Chapter 39 or 82. These kitchen tools are not considered to be cutlery because they contain no metal working edges. Therefore, classification will not be in Chapter 82. However, classification in Chapter 39 will be applicable. The samples are returned as you requested. The applicable subheading for the nylon kitchen tool set 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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