The tariff classification of a plastic slotted spoon rest from China
Issued February 26, 2010 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 Slotted Spoon Rest, SKU# 68010. This item is made of one molded piece of polystyrene (PS) plastic material. It has a flat base that measures approximately 4½” long by 4” wide and has a vertical section with three slots that measures approximately 2¼” high. The slots are designed as locations to place the handles of spoons or ladles while cooking, thereby allowing the mouths of these implements to hang over the base of the item, so that sauces, gravies and food bits slip down onto the base, rather than on a stovetop or counter. This item is dishwasher safe. As you requested, the sample will be returned to you.
CBP rationale
The applicable subheading for SKU# 68010 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
N093631 February 26, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Janet Pendris Hampton Direct P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a plastic slotted spoon rest from China Dear Ms. Pendris: In your letter dated February 2, 2010, you requested a tariff classification ruling. The submitted sample is identified as a Slotted Spoon Rest, SKU# 68010. This item is made of one molded piece of polystyrene (PS) plastic material. It has a flat base that measures approximately 4½” long by 4” wide and has a vertical section with three slots that measures approximately 2¼” high. The slots are designed as locations to place the handles of spoons or ladles while cooking, thereby allowing the mouths of these implements to hang over the base of the item, so that sauces, gravies and food bits slip down onto the base, rather than on a stovetop or counter. This item is dishwasher safe. As you requested, the sample will be returned to you. The applicable subheading for SKU# 68010 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 duty rate 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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