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NY C82793

January 27, 1998

CLA-2-39:RR:NC:SP:222 C82793


TARIFF NO.: 3924.10.3000; 3924.10.5000

Ms. Rosy Curbelo
Almacenes PITUSA
Call Box 839
Hato Rey Station
San Juan, P. R. 00919-0839

RE: The tariff classification of plastic household articles from Taiwan.

Dear Ms. Curbelo:

In your letter dated November 28, 1997, received in this office on December 15, 1997, you requested a tariff classification ruling.

You have submitted two samples. The first sample is identified as item #W-38-A-7597. This item consist of four pieces: a dinner fork, spoon, knife and a teaspoon, all made of plastic.

The second sample is assorted styles of plastic novelty trays, item #W-38-A-5102. The apple-shaped tray measures 11-1/2 inches by 10 inches. The strawberry-shaped tray measures 13 inches by 8-12 inches and the pineapple-shaped tray measures 13 by 8-1/2 inches. Your letter of inquiry states that these items will be imported in various colors.

The applicable subheading for the plastic dinnerware utensils will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware,other household articles...of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the plastic trays will be 3924.10.3000, HTS, which provides for tableware, kitchenware, other household articles...of plastics: tableware and kitchenware: trays. The rate of duty will be 5.3 percent ad valorem.

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 Alice Masterson at 212-466-5892.


Robert B. Swierupski

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