N031080 N0 Ruling Active

The tariff classification of plastic spatulas from China

Issued July 17, 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 Set/6 Colorful Silicone Spatulas, SKU# 65900. This item is comprised of six mini spatulas, one each of the following colors: pink, gold, green, red, gray and blue. The spatulas are made of silicone plastic material. Each spatula has a clear handle made of acrylonitrile-styrene (AS) plastic material. Each handle has an aperture that facilitates hanging when not in use. The spatulas can be used in small jars, bowls and measuring cups and will not absorb stains or odors. Each spatula measures approximately 7 inches long by 1 inch wide by ¼ of an inch in diameter. The spatulas are dishwasher safe and can withstand temperatures of up to 446 degrees Fahrenheit.

CBP rationale

The applicable subheading for SKU# 65900 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

N031080 July 17, 2008 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 spatulas from China Dear Ms. Ramsey: In your letter dated June 10, 2008 you requested a tariff classification ruling. The submitted illustration depicts an item identified as Set/6 Colorful Silicone Spatulas, SKU# 65900. This item is comprised of six mini spatulas, one each of the following colors: pink, gold, green, red, gray and blue. The spatulas are made of silicone plastic material. Each spatula has a clear handle made of acrylonitrile-styrene (AS) plastic material. Each handle has an aperture that facilitates hanging when not in use. The spatulas can be used in small jars, bowls and measuring cups and will not absorb stains or odors. Each spatula measures approximately 7 inches long by 1 inch wide by ¼ of an inch in diameter. The spatulas are dishwasher safe and can withstand temperatures of up to 446 degrees Fahrenheit. The applicable subheading for SKU# 65900 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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