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NY K84998

April 23, 2004
CLA-2-70:RR:NC:1:126 K84998


TARIFF NO.: 3924.10.4000, 4420.90.8000, 6912.00.4100, 6911.10.4100, 7009.92.1000

Ms. Francine Marcoux
Hampton Direct, Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of a plastic article, a wood article, two ceramic articles and one glass article from China

Dear Ms. Marcoux:

In your letter received on April 8, 2003, you requested a tariff classification ruling. Five photographs depicting the items you wish to import were submitted with your ruling request.

Item #24140 is described as “S/2 Party Trees”. The product is in the form of a twelve-inch high tree with trunk and branches composed of clear plastic. The branches are used to display various types of finger food and party food items such as olives, cheeses, melon balls, and candies. The base of the tree is designed with a seven-inch tray that is used to hold additional food items or other crudités.

The applicable subheading for the S/2 Party Trees will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articlesof plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.

Item #25330 is described as “Adjustable Tray with Folding Side Shelves”. The tray consists of a rectangular red wood frame and a wooden top surface. The article has an adjustable tilting surface and folding side shelves. It is designed to be used in bed to facilitate reading, writing, serving food, etc. The measurements are approximately 21 inches in length by 13 ½ inches in width by 8 inches in height.

The applicable subheading for the “Adjustable Tray with Folding Side Shelves” will be 4420.90.8000, HTS, which provides for “wooden articles of furniture not falling within chapter 94”. The rate of duty will be 3.2 percent ad valorem.

Item #25740 is described as “S/2 Watermelon Salt & Pepper Shakers.” The product, which is composed of dolomite, consists of two hand-painted salt a pepper shakers, each shaped as a slice of watermelon. You stated in a telephone conversation with this office that salt and pepper shakers are ceramic. Each shaker measures approximately 4 inches in length by 1 ¾ inches in height and includes a removable plastic stopper.

The applicable subheading for the S/2 Watermelon Salt & Pepper Shakers will be 6912.00.4100, HTS, which provides for ceramic tableware, kitchenwareother than of porcelain or chinasalt and pepper shaker sets. The rate of duty will be 3.9 percent ad valorem.

Item #25920 is described as “Double Ceramic Spoon Holder”. The article is a ceramic (porcelain) spoon rest measuring approximately 9 inches in length by five inches in width. The article is designed to accommodate two spoons at once.

The applicable subheading for the Double Ceramic Spoon Holder will be 6911.10.4100, HTS, which provides for tableware, kitchenwareof porcelain or chinaspoons and spoon rests. The rate of duty will be 6.3 percent ad valorem.

Item #25780 is described as “10-inch Sunshine Mirror”. The article is a round glass mirror in a decorative polyresin frame. The frame, which is in the shape of a sunburst, has a faux bronze finish and is decorated with raised crescent moons and stars. The reflecting glass surface measures approximately five inches in diameter. The mirror (including the frame) measures approximately 10 inches in diameter. The article is designed to be hung on a wall.

The applicable subheading for the 10” Sunshine Mirror will be 7009.92.1000, HTS, which provides for glass mirrors, whether or not framed, including rear-view mirrors: other: framed: not over 929 square centimeters in reflecting area. The rate of duty will be 7.8 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 Jacob Bunin at 646-733-3027.


Robert B. Swierupski

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