N082178 N0 Ruling Active

The tariff classification of a plastic teabag caddy from Vietnam

Issued November 5, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

The submitted sample is identified as a Teabag Carousel, SKU# 67400. This item is made of clear polystyrene (PS) plastic material. It is round, has six compartments and has a removable lid. This item is designed as a caddy to keep teabags neat and handy while organizing them to provide “at-a-glance selection.” With the lid in place, it measures approximately 7¾” in diameter by 3” in height. As you requested, the sample will be returned to you.

CBP rationale

The applicable subheading for SKU# 67400 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

N082178 November 5, 2009 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Janet Pendris Hampton Direct Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a plastic teabag caddy from Vietnam Dear Ms. Pendris: In your letter dated October 23, 2009, you requested a tariff classification ruling. The submitted sample is identified as a Teabag Carousel, SKU# 67400. This item is made of clear polystyrene (PS) plastic material. It is round, has six compartments and has a removable lid. This item is designed as a caddy to keep teabags neat and handy while organizing them to provide “at-a-glance selection.” With the lid in place, it measures approximately 7¾” in diameter by 3” in height. As you requested, the sample will be returned to you. The applicable subheading for SKU# 67400 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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