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L87101 L8 Ruling Active

The tariff classification of plastic kitchen utensils from China

Issued September 21, 2005 by U.S. Customs and Border Protection.

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L8 L87101 (September 21, 2005)

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

The utensil heads are made of high temperature nylon and the handles are made of ABS plastic.

CBP rationale

The applicable subheading for the plastic kitchen utensils will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: tableware and kitchenware: other.

Full text

NY L87101 September 21, 2005 CLA-2-39:RR:NC:N2:221 L87101 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Maria Da Rocha D & D Customhouse Brokerage Inc. 701 Newark Avenue, Suite LL1 Elizabeth, NJ 07208 RE: The tariff classification of plastic kitchen utensils from China Dear Ms. Da Rocha: In your letter dated September 1, 2005, on behalf of Products of Tomorrow, you requested a tariff classification ruling. The photographs submitted with your request depict cooking and serving utensils made entirely of plastics. The utensil heads are made of high temperature nylon and the handles are made of ABS plastic. The applicable subheading for the plastic kitchen utensils will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet 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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