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NY M80882

March 31, 2006

CLA-2-39:RR:NC:SP:221 M80882


TARIFF NO. 3924.10.4000

Ms. Francine Marcoux
Hampton Direct
P. O. Box 1199
Williston, VT 05495

RE: The tariff classification of a plastic garlic tool from Taiwan.

Dear Ms. Marcoux:

In your letter dated March 8, 2006, you requested a classification ruling.

The submitted illustration is identified as a Twist ’N Grate Garlic Tool, item number 54350. This product is made entirely of polyvinyl chloride (PVC) plastic material. The peeled garlic clove is placed inside the two-piece flower-shaped garlic tool. The garlic tool features alternating plastic teeth that crush garlic with every turn. The Twist ‘N Grate Garlic Tool measures approximately 3-3/4” long by 3-3/4” wide by 1-3/4” high.

The applicable subheading for the plastic garlic tool will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articlesof plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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