United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1996 NY Rulings > NY 814294 - NY 814428 > NY 814376

Previous Ruling Next Ruling
NY 814376

September 18, 1995

CLA-2-39:S:N:N3:221 814376


TARIFF NO.: 3925.90.0000; 3926.90.9890

Mrs. Tamsin Roques
Dauphin Display (Oxford) Limited
P.O. Box 602
East Oxford, Oxon
England OX44 9LU

RE: The tariff classification of acrylic stands and racks from the United Kingdom.

Dear Mrs. Roques:

In your letter dated August 18, 1995, you requested a tariff classification ruling.

The wall plate stands (WP series) and wall spoon racks (SS4W and SS6W) are designed to be mounted to a wall. The spoon stands (SS series) and ladle stands (LS series) are designed to display a single spoon or ladle. These stands are not designed for wall mounting. The cup and saucer stand (CS series) is designed to display either a cup and saucer or a cup, saucer and plate. All these stands and racks are composed of acrylic, and are designed for use in museums and retail establishments.

The applicable subheading for the spoon stands, ladle stands and cup and saucer stands will be 3926.90.9890, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the wall plate stands and the wall spoon racks will be 3925.90.0000, HTS, which provides for builders' ware of plastics, not elsewhere specified or included: other. The rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Section 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 Joan Mazzola at 212-466-5580.


Roger J. Silvestri

Previous Ruling Next Ruling

See also: