The tariff classification of plastic Easter Egg Tongs from China

N279028 September 28, 2016 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Elizabeth Kessens Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of plastic Easter Egg Tongs from China Dear Ms. Kessens: In your letter dated August 8, 2016, you requested a tariff classification ruling. The submitted sample is identified as Easter Egg Tongs, SKU# 18029401. As you requested, the sample will be returned to you. This item is made of two plastic sections that are attached in the middle by a plastic stud. The stud is designed in the appearance of the white face of a rabbit with a pink nose. The two sections that extend from one end of the stud are designed in the appearance of white rabbit ears. The two sections that extend from the other end of the stud have two respective finger loops at the end that enable the user to hold the tongs. When the loops are squeezed together, the ears spread apart and when the loops are spread apart, the ears squeeze together to grab and hold an Easter egg. The tongs measure approximately 5¾” in length and are designed to hold Easter eggs while dying the eggs. You have asked if this item is correctly classified in headings 9503, 9505 or 3924. The tongs are not principally designed for amusement and any amusement derived from this item is incidental to its utilitarian function. Therefore it would not be correctly classified in heading 9503. Since generic bunnies are not a recognized festive motif, the item would also not be correctly classified in heading 9505. The applicable subheading for SKU# 18029401 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division