M86049 M8 Ruling Active

The tariff classification of a plastic French Fry Server from Taiwan and a plastic Easy Clean Vacuum Wand from China.

Issued September 14, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000, 8509.90.1560

Headings: 8509, 3924

Product description

You have submitted illustrations depicting a French Fry Server Set that is identified as item number 57760. The server set includes a base stand and two cone-shaped cups that fit into holes in the base stand. The stand and cups are made of high impact polystyrene plastic. The cups can also be used to serve ice cream. The stand measures approximately 8-1/2 inches long by 4 inches wide by 2-3/8 inches high. The individual serving cones measure 4 inches deep by 4 inches high. The second illustration depicts an Easy Clean Vacuum Wand that is identified as item number 56270. It is made of polypropylene and polystyrene plastics. The dust wand attaches to most standard vacuum cleaners to facilitate cleaning hard-to-reach areas such as under appliances. The dust wand includes a crevice tool, two interlocking wands, one extender and one cap. The vented wand measures 19-5/8 inches long by 1-3/4 inches wide by ¼ inch deep. The angled wand measures 19-1/2 inches long by 1-3/4 inches wide by ¼ inch deep.

CBP rationale

The applicable subheading for the French Fry Server Set, item 57760, 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 applicable subheading for the Easy Clean Vacuum Wand, item 56270, will be 8509.90.1560, HTSUS, which provides for parts of vacuum cleaners, other, other.

Full text

NY M86049 September 14, 2006 CLA-2-39:RR:NC:SP:221 M86049 CATEGORY: Classification TARIFF NO. 3924.10.4000; 8509.90.1560 Ms. Francine Ramsey Hampton Direct, Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a plastic French Fry Server from Taiwan and a plastic Easy Clean Vacuum Wand from China. Dear Ms. Ramsey: In your letter dated August 11, 2006, you requested a tariff classification ruling. You have submitted illustrations depicting a French Fry Server Set that is identified as item number 57760. The server set includes a base stand and two cone-shaped cups that fit into holes in the base stand. The stand and cups are made of high impact polystyrene plastic. The cups can also be used to serve ice cream. The stand measures approximately 8-1/2 inches long by 4 inches wide by 2-3/8 inches high. The individual serving cones measure 4 inches deep by 4 inches high. The second illustration depicts an Easy Clean Vacuum Wand that is identified as item number 56270. It is made of polypropylene and polystyrene plastics. The dust wand attaches to most standard vacuum cleaners to facilitate cleaning hard-to-reach areas such as under appliances. The dust wand includes a crevice tool, two interlocking wands, one extender and one cap. The vented wand measures 19-5/8 inches long by 1-3/4 inches wide by ¼ inch deep. The angled wand measures 19-1/2 inches long by 1-3/4 inches wide by ¼ inch deep. The applicable subheading for the French Fry Server Set, item 57760, 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. The applicable subheading for the Easy Clean Vacuum Wand, item 56270, will be 8509.90.1560, HTSUS, which provides for parts of vacuum cleaners, other, other. The rate of duty will be 2 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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