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NY N011770

June 15, 2007



TARIFF NO. 3924.10.4000

Ms. Maria Nunez
Celebrity International Inc.
80 Essex Avenue East
Avenel, NJ 07001

RE: The tariff classification of an airplane shaped plastic spoon from China.

Dear Ms. Nunez:

In your letter dated May 7, 2007, you requested a tariff classification ruling.

The submitted illustration depicts a plastic spoon identified as style number SH1002. It is made of hard plastic and fashioned to look like an airplane. The plastic long handle spoon extends through two cross sections, which are representations of small tail wings and larger wings, and the scoop part of the spoon is at the front of the airplane, where the cockpit would ordinarily be located.

The applicable subheading for the plastic airplane shaped spoon 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 Gary Kalus at 646-733-3055.


Robert B. Swierupski

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