The tariff classification of a plastic garlic tool from Taiwan.
Issued March 31, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.4000
Headings: 3924
Product description
The submitted illustration is identified as a Twist ’N Grate Garlic Tool, item number 54350. This product is made entirely of polyvinyl chloride (PVC) plastic material. The peeled garlic clove is placed inside the two-piece flower-shaped garlic tool. The garlic tool features alternating plastic teeth that crush garlic with every turn. The Twist ‘N Grate Garlic Tool measures approximately 3-3/4” long by 3-3/4” wide by 1-3/4” high.
CBP rationale
The applicable subheading for the plastic garlic tool 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 M80882 March 31, 2006 CLA-2-39:RR:NC:SP:221 M80882 CATEGORY: Classification TARIFF NO. 3924.10.4000 Ms. Francine Marcoux Hampton Direct P. O. Box 1199 Williston, VT 05495 RE: The tariff classification of a plastic garlic tool from Taiwan. Dear Ms. Marcoux: In your letter dated March 8, 2006, you requested a classification ruling. The submitted illustration is identified as a Twist ’N Grate Garlic Tool, item number 54350. This product is made entirely of polyvinyl chloride (PVC) plastic material. The peeled garlic clove is placed inside the two-piece flower-shaped garlic tool. The garlic tool features alternating plastic teeth that crush garlic with every turn. The Twist ‘N Grate Garlic Tool measures approximately 3-3/4” long by 3-3/4” wide by 1-3/4” high. The applicable subheading for the plastic garlic tool 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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