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 > 1999 NY Rulings > NY D87540 - NY D87595 > NY D87578

Previous Ruling Next Ruling

March 2, 1999

CLA-2-39:RR:NC:SP:222 D87578


TARIFF NO.: 3924.10.5000

Mr. Ray Reynolds
Lee Hardeman
P. O. Box 45545
Atlanta, GA 30320-0545

RE: The tariff classification of a ceramic chicken with plastic measuring spoons from China.

Dear Mr. Reynolds:

In your letter dated January 29, 1999, on behalf of your client Brenda G. Lee, you requested a tariff classification ruling.

The submitted sample is a ceramic chicken with plastic measuring spoons. This article is a hand-painted ornamental ceramic chicken that has been designed to house four plastic measuring spoon. The measuring spoon assortment consists of a 1/4 teaspoon, 1/2 teaspoon, teaspoon and tablespoon. This product is determined to be a set for tariff purposes, with the essential character imparted by the plastic measuring spoons.

The sample is returned to you as requested.

The applicable subheading for the ceramic chicken with plastic measuring spoons 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 212-637-7090.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: