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NY L87616

November 18, 2005

CLA-2-39:RR:NC:SP:221 L87616


TARIFF NO.: 3924.10.4000; 8205.51.3030

Mr. Todd Stumpf
Stonepath Logistics
1930 6th Avenue South, Suite 401
Seattle, WA 98134

RE: The tariff classification of a plastic mug and a pizza cutter from China.

Dear Mr. Stumpf:

In your letter dated October 26, 2005, you requested a tariff classification ruling.

You have submitted a sample that is identified as Homer Simpson Talking Pizza Cutter. You have also submitted an illustration depicting a plastic mug identified as Moe’s Mug.

Moe’s plastic mug incorporates a music module in the handle. The mug does not have a liner or liner filler. This is the type of mug that would be used in and around the home for holding various types of beverage. 

The pizza cutter consists of a stainless steel circular pizza cutter wheel approximately 3 inches in diameter. This cutter is attached to a plastic handle and it can easily be removed for cleaning. The plastic handle is designed with a battery compartment that houses three small circular type batteries. Homer expresses his love for pizza in four different sound bites as the pizza is being cut. The sound bites are expressed automatically; there are no buttons to push. The pizza cutter will be sold at the retail level affixed to a cardboard display piece covered with clear plastic.

The sample is being returned as you requested.

The applicable subheading for the plastic drinking mug 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.

The applicable subheading for the talking pizza cutter will be 8205.51.3030, HTS, which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts): kitchen and table implements. The rate of duty will be 3.7% 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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