N017033 N0 Ruling Active

The tariff classification of plastic scoops, spreaders and clamshell packages from China.

Issued October 3, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3923.90.0080, 3926.90.9980

Headings: 3923, 3926

Product description

Item #368 is a plastic scoop or spatula designed to scoop auto body filler from a one gallon container. The scoop measures approximately 12 inches long, including its handle, and 3 inches at its widest point. It has one beveled side edge and a beveled bottom edge designed to scrape filler from the inside of the can to minimize waste. Items #20380 and #357 are plastic spreaders for use in spreading auto body fillers, fiberglass resin mixtures and putty. Item #20380 measures approximately 3 inches by 4 inches and has a beveled front edge. Item #357 is an assortment of three spreaders packaged in a blister pack. The spreaders measure 2 ¾ inches by 4 inches, 3 inches by 5 ¼ inches, and 3 ½ inches by 6 ¼ inches. The spreaders have beveled front edges. The plastic scoop and plastic spreaders are made of low density polyethylene, high density polyethylene and polypropylene plastics. Item #2007-0186 is a disposable clamshell package made of polyethylene terephthalate (PET) plastic. It will be used to package a starter kit for pets that will include food packages, a measuring cup, a DVD and a booklet.

CBP rationale

The applicable subheading for the plastic scoops and spreaders will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The applicable subheading for the clamshell packages will be 3923.90.0080, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics, other.

Full text

N017033 October 3, 2007 CLA-2-39:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3923.90.0080; 3926.90.9980 Ms. Angela Mayer L.A.D. Global Enterprises, Inc. 1309 S. Fountain Dr. Olathe, KS 66061 RE: The tariff classification of plastic scoops, spreaders and clamshell packages from China. Dear Ms. Mayer: In your letter dated September 7, 2007, you requested a tariff classification ruling. Samples were provided with your letter. Item #368 is a plastic scoop or spatula designed to scoop auto body filler from a one gallon container. The scoop measures approximately 12 inches long, including its handle, and 3 inches at its widest point. It has one beveled side edge and a beveled bottom edge designed to scrape filler from the inside of the can to minimize waste. Items #20380 and #357 are plastic spreaders for use in spreading auto body fillers, fiberglass resin mixtures and putty. Item #20380 measures approximately 3 inches by 4 inches and has a beveled front edge. Item #357 is an assortment of three spreaders packaged in a blister pack. The spreaders measure 2 ¾ inches by 4 inches, 3 inches by 5 ¼ inches, and 3 ½ inches by 6 ¼ inches. The spreaders have beveled front edges. The plastic scoop and plastic spreaders are made of low density polyethylene, high density polyethylene and polypropylene plastics. Item #2007-0186 is a disposable clamshell package made of polyethylene terephthalate (PET) plastic. It will be used to package a starter kit for pets that will include food packages, a measuring cup, a DVD and a booklet. The applicable subheading for the plastic scoops and spreaders will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the clamshell packages will be 3923.90.0080, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics, other. The rate of duty will be 3 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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