The tariff classification of plastic napkin rings from China.

N020221 December 19, 2007 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO. 3924.10.4000 Ms. Francine Ramsey Hampton Direct, Inc. P. O. Box 1199 Williston, VT 05495 RE: The tariff classification of plastic napkin rings from China. Dear Ms. Ramsey: In your letter dated November 20, 2007, you requested a tariff classification ruling. Each of the two submitted samples is identified as Set/8 Faux Diamond Napkin Rings by Gempressions. One of the submitted samples is referenced as Goldtone, SKU# 70176 and the other is identified as Silvertone, SKU# 70177. The only difference between the two samples is the color. Each of the two samples is comprised of eight napkin rings packaged together for retail sale. Each of the napkin rings feature a 20mm imitation diamond made of acrylic. The ring itself is made of acrylonitrile butadiene styrene (ABS) plastic material. The ring has a flat base that allows it to stand upright. These napkin rings can be used as favors at bridal showers or to dress up engagement dinner tables. The applicable subheading for SKU# 70176 and SKU# 70177 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division