The tariff classification of a plastic strawberry dippers set from China
Issued February 5, 2014 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 Strawberry Dippers Set, Item 11912. The articles of the set are further identified as a dipping bowl, which is white in color, a display tray which is also white in color and twelve dipping sticks, which are all green in color. All of the articles of the set are composed of plastic material. As you requested, the sample will be returned to you. The dipping bowl measures approximately 3¾” in diameter and the display tray measures approximately 6½” in diameter. The dipping sticks each measure approximately 5” in length and each features a barbed point at one end. The display tray has a convex top surface that has twelve apertures, each of which is designed to receive the end of the respective dipping stick that is opposite the barbed point end. The trade name “joie” is molded into the shaft of each dipping stick, just below the barbed point. When in use, the dipping bowl would be filled with chocolate (not included) and then placed in the microwave to facilitate melting. Strawberries (not included) would be mounted, one on each barbed point of the dipping sticks and then dipped into the melted chocolate. The end of each dipping stick that is opposite the end on which the strawberry is mounted, would then be inserted into the respective apertures on the display tray, which acts as a stand for the mounted strawberries. The display tray would then be placed in the refrigerator to facilitate the hardening of the chocolate on the strawberries. You have suggested that this item is correctly classified in subheading 3924.10.4000 and we agree with your suggestion.
CBP rationale
The applicable subheading for Item 11912 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
N249089 February 5, 2014 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Chad S. Magoon-Drake A.N. Deringer, Inc. 173 West Service Rd Champlain, NY 12919 RE: The tariff classification of a plastic strawberry dippers set from China Dear Mr. Magoon-Drake: In your letter dated January 2, 2014, on behalf of MSC International, Inc., you requested a tariff classification ruling. The submitted sample is identified as a Strawberry Dippers Set, Item 11912. The articles of the set are further identified as a dipping bowl, which is white in color, a display tray which is also white in color and twelve dipping sticks, which are all green in color. All of the articles of the set are composed of plastic material. As you requested, the sample will be returned to you. The dipping bowl measures approximately 3¾” in diameter and the display tray measures approximately 6½” in diameter. The dipping sticks each measure approximately 5” in length and each features a barbed point at one end. The display tray has a convex top surface that has twelve apertures, each of which is designed to receive the end of the respective dipping stick that is opposite the barbed point end. The trade name “joie” is molded into the shaft of each dipping stick, just below the barbed point. When in use, the dipping bowl would be filled with chocolate (not included) and then placed in the microwave to facilitate melting. Strawberries (not included) would be mounted, one on each barbed point of the dipping sticks and then dipped into the melted chocolate. The end of each dipping stick that is opposite the end on which the strawberry is mounted, would then be inserted into the respective apertures on the display tray, which acts as a stand for the mounted strawberries. The display tray would then be placed in the refrigerator to facilitate the hardening of the chocolate on the strawberries. You have suggested that this item is correctly classified in subheading 3924.10.4000 and we agree with your suggestion. The applicable subheading for Item 11912 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% 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
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