M80772 M8 Ruling Active

The tariff classification of kitchen tools from China.

Issued February 13, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

The kitchen tools will be sold in sets of six, consisting of a soup ladle, skimmer, turner, spaghetti spoon, solid spoon and slotted spoon. The kitchen tools or utensils all have stainless steel handles and nylon plastic heads. As you requested, the samples will be returned.

CBP rationale

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

Full text

NY M80772 February 13, 2006 CLA-2-39:RR:NC:SP:221 M80772 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Linda Kohl Radix Group International DBA Danzas AEI 500 Rutherford Avenue Charlestown, MA 02129 RE: The tariff classification of kitchen tools from China. Dear Ms. Kohl: In your letter dated January 26, 2006, on behalf of Delhaize Group DBA Food Lion Inc., you requested a tariff classification ruling. Samples were provided with your letter. The kitchen tools will be sold in sets of six, consisting of a soup ladle, skimmer, turner, spaghetti spoon, solid spoon and slotted spoon. The kitchen tools or utensils all have stainless steel handles and nylon plastic heads. As you requested, the samples will be returned. The applicable subheading for the kitchen tools will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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