N035041 N0 Ruling Active

The tariff classification of plastic tea bag holders from China

Issued September 5, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

The submitted sample is identified as Set/4 Tea Bag Holders, SKU# 23190. Each tea bag holder is made of high impact polystyrene (HIPS) plastic material and polystyrene (PS) plastic material. Four tea bag holders are packaged together for retail sale. The tea bag holder is molded in the shape of a tea pot and is designed with a concave surface, for the purpose of providing a place to put used tea bags after making tea at the table. Each holder measures 4-3/8” long by 2-7/8” wide and is dishwasher safe.

CBP rationale

The applicable subheading for SKU# 23190 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware.

Full text

N035041 September 5, 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 tea bag holders from China Dear Ms. Ramsey: In your letter dated July 15, 2008, you requested a tariff classification ruling. The submitted sample is identified as Set/4 Tea Bag Holders, SKU# 23190. Each tea bag holder is made of high impact polystyrene (HIPS) plastic material and polystyrene (PS) plastic material. Four tea bag holders are packaged together for retail sale. The tea bag holder is molded in the shape of a tea pot and is designed with a concave surface, for the purpose of providing a place to put used tea bags after making tea at the table. Each holder measures 4-3/8” long by 2-7/8” wide and is dishwasher safe. The applicable subheading for SKU# 23190 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware. 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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