The tariff classification of plastic cookie-cutters and an MDF display from Germany
Issued April 5, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.4000, 4420.90.8000
Product description
The submitted illustrations depict three items that are identified as cookie-cutters and another item that is identified as a point-of-sale display. The cookie-cutters are made of acrylonitrile-butadiene-styrene (ABS) plastic material and are in the shapes of the Eiffel Tower, Big Ben and the Sydney Opera House, respectively. Each of these items will be imported in red and in blue. The cookie-cutters will be imported packaged for retail sale and will be marketed for household use. They will be sold in kitchenware-shops, souvenir-shops, non-book sections of book dealers, design-shops, museum-shops and gift shops. The point-of-sale display is made of medium density fiberboard (MDF). Depending on version, it measures 170-280mm in height by 150-320mm in width by 180mm in depth. This item will be used to display the retail packages of cookie-cutters at the locations at which the cookie-cutters will be sold. You have suggested that the cookie cutters are correctly classified in subheading 3924.10.4000 and the display is correctly classified in subheading 4420.90.8000 and we agree.
CBP rationale
The applicable subheading for the cookie-cutters 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 applicable subheading for the point-of-sale display will be 4420.90.8000, HTSUS, which provides for wooden articles of furniture not falling within Chapter 94: other: other.
Full text
N153077 April 5, 2011 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000, 4420.90.8000 Mr. Philipp Berief Phil Goods Bartningallee 16 Berlin 10557 Germany RE: The tariff classification of plastic cookie-cutters and an MDF display from Germany Dear Mr. Berief : In your letter dated March 10, 2011, you requested a tariff classification ruling. The submitted illustrations depict three items that are identified as cookie-cutters and another item that is identified as a point-of-sale display. The cookie-cutters are made of acrylonitrile-butadiene-styrene (ABS) plastic material and are in the shapes of the Eiffel Tower, Big Ben and the Sydney Opera House, respectively. Each of these items will be imported in red and in blue. The cookie-cutters will be imported packaged for retail sale and will be marketed for household use. They will be sold in kitchenware-shops, souvenir-shops, non-book sections of book dealers, design-shops, museum-shops and gift shops. The point-of-sale display is made of medium density fiberboard (MDF). Depending on version, it measures 170-280mm in height by 150-320mm in width by 180mm in depth. This item will be used to display the retail packages of cookie-cutters at the locations at which the cookie-cutters will be sold. You have suggested that the cookie cutters are correctly classified in subheading 3924.10.4000 and the display is correctly classified in subheading 4420.90.8000 and we agree. The applicable subheading for the cookie-cutters 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. The applicable subheading for the point-of-sale display will be 4420.90.8000, HTSUS, which provides for wooden articles of furniture not falling within Chapter 94: other: other. The rate of duty will be 3.2 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
More rulings on the same tariff codes
The tariff classification of wooden bookends from Canada
The tariff classification of a Day of the Dead ofrenda altar from China
The tariff classification of a Christmas letter box from China
The tariff classification of a tumbler from China
The tariff classification of a plastic beverage drink dispenser and tumbler sets from China
The tariff classification of a plastic water bottle from China
The tariff classification of a food pan and a beverage server dispenser from China
The tariff classification of a plastic baby bottle, 3-in-1 starter pack, and accessory pack from China
The tariff classification of a plastic water bottle from China
The tariff classification of a fiberboard tray from Vietnam
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →