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NY F82974

March 8, 2000

CLA-2-39:RR:NC:SP:222 F82974


TARIFF NO.: 3924.10.5000

Ms. Lorianne Aldinger
Rite Aid Corporation
P. O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of plastic server utensils from China.

Dear Ms. Aldinger:

In your letter dated February 7, 2000, you requested a classification ruling.

The submitted sample is identified as item #993331, Freaky Flatwear. This is a 12-piece novelty flatwear set that includes 4 pieces each of spoons, knives and forks. The styles for the handles include two-dimensional representations of witches, pumpkins, skeletons, vampires and grim reapers. These items are made of plastic. They are functional and do not meet the requirements for festive articles.

The applicable subheading for the plastic flatwear set will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenwareof 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

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