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NY C84366

March 6, 1998

CLA-2-39:RR:NC:SP:222 C84366


TARIFF NO.: 3924.10.5000

Ms. Donna Van Den Broeke
Kamino International Transport, Inc.
514 Eccles Avenue
South San Francisco, CA 94080

RE: The tariff classification of a plastic household article from China/Taiwan.

Dear Ms. Van Den Broeke:

In your letter dated February 3, 1998 on behalf of your client Culinary Unlimited dba Bonjour, you requested a tariff classification ruling.

The submitted sample is identified as "Cup-A-Froth". This tube-like product is made of plastic. The tube comes in two pieces, the top portion has a plastic ball attached to a metal bar. At the end of the metal bar there are two small plastic circular pieces. These circular plastic pieces have holes that are different sizes, some are very tiny and the other slightly larger. The second part of the tube can be inserted into the top portion. This hand held product requires a pumping action to make the froth.

The individual can fill their cup with a liquid such as milk and with the pumping action of the "Cup-A-Froth" product, make froth of the liquid. This compact item is designed for personal use at home, in the office or travel. The essential character of this item is imparted by the plastic component.

The applicable subheading for the "Cup-A-Froth" 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.

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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