N004126 N0 Ruling Active

The tariff classification of plastic serving tongs from China.

Issued December 20, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

You have requested classification of the following plastic items that are designed to be use at Luau parties.

CBP rationale

The applicable subheading for the plastic Tiki tongs 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

N004126 December 20, 2006 CLA-2-39:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Irene Tsiavos Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of plastic serving tongs from China. Dear Ms. Tsiavos: In your letter dated December 6, 2006, you requested a tariff classification ruling. You have requested classification of the following plastic items that are designed to be use at Luau parties. You state in your letter of inquiry that the items are made of food grade general purpose plastic. Item number 4808 identifies Tiki tongs that measure 12 inches long. The serving tongs are embossed to depict a three dimensional Tiki head. The applicable subheading for the plastic Tiki tongs 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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