N222655 N2 Ruling Active

The tariff classification of a reusable combination plastic spoon and fork from China

Issued July 20, 2012 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 Youtensil. This item is comprised of a four-prong fork and a spoon, attached to each other at the end of the respective handles. The two attached utensils fold together at the point of attachment to facilitate fitting into the included carrying case. The fork is serrated on the outer edge of each of the two outer prongs. The Youtensil is made of polycarbonate (PC) plastic material and the case is made of polypropylene (PP) plastic material. This item is reusable and is designed to be an alternative to disposable plastic utensils when eating on the go. When extended, the spoon and fork combination measures approximately 7” in length and when folded it measures approximately 4” in length. The case measures approximately 4¼” in length and features a crest symbol and the word “PennVet” printed on the front outer surface. Engraved on the back outer surface of case are the words “youtensil change the cycle, change the world.” As you requested, the sample will be returned to you.

CBP rationale

The applicable subheading for the Youtensil 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

N222655 July 20, 2012 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Nicholas D’Andrea Mallory Alexander International Logistics (NY) LLC 777 Sunrise Highway Lynbrook, NY 11563 RE: The tariff classification of a reusable combination plastic spoon and fork from China Dear Mr. D’Andrea: In your letter dated June 15, 2012, on behalf of Kindle Hill, LLC, you requested a tariff classification ruling. The submitted sample is identified as a Youtensil. This item is comprised of a four-prong fork and a spoon, attached to each other at the end of the respective handles. The two attached utensils fold together at the point of attachment to facilitate fitting into the included carrying case. The fork is serrated on the outer edge of each of the two outer prongs. The Youtensil is made of polycarbonate (PC) plastic material and the case is made of polypropylene (PP) plastic material. This item is reusable and is designed to be an alternative to disposable plastic utensils when eating on the go. When extended, the spoon and fork combination measures approximately 7” in length and when folded it measures approximately 4” in length. The case measures approximately 4¼” in length and features a crest symbol and the word “PennVet” printed on the front outer surface. Engraved on the back outer surface of case are the words “youtensil change the cycle, change the world.” As you requested, the sample will be returned to you. The applicable subheading for the Youtensil 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, Thomas J. Russo Director National Commodity Specialist Division

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