N028517 N0 Ruling Active

The tariff classification of a plastic cutlery holder from China

Issued June 13, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

The submitted illustration depicts an item identified as a Plastic Cutlery Basket, item number A038KA00076. This item is made of polypropylene (PP) plastic material. It measures 5-1/2” in length by 6-5/8” in width by 6-5/8” in height. The top section of the item is molded as a carry handle. The item has four compartments below the handle; two on the right of the handle and two on the left of the handle. The four compartments allow for the sorting and storage of different types of cutlery. This item will be imported in four assorted colors; green, orange, blue and red.

CBP rationale

The applicable subheading for item number A038KA00076 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other.

Full text

N028517 June 13, 2008 CLA-2-39:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Troy D Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a plastic cutlery holder from China Dear Mr. Crago: In your letter dated May 15, 2008 you requested a tariff classification ruling. The submitted illustration depicts an item identified as a Plastic Cutlery Basket, item number A038KA00076. This item is made of polypropylene (PP) plastic material. It measures 5-1/2” in length by 6-5/8” in width by 6-5/8” in height. The top section of the item is molded as a carry handle. The item has four compartments below the handle; two on the right of the handle and two on the left of the handle. The four compartments allow for the sorting and storage of different types of cutlery. This item will be imported in four assorted colors; green, orange, blue and red. The applicable subheading for item number A038KA00076 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

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