CLA-2-39:RR:NC:SP:221 M87755
Ms. Irene Tsiavos
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of a plastic funnel, straws, pitcher and tongs from China.
Dear Ms. Tsiavos:
In your letter dated October 18, 2006, you requested a tariff classification ruling.
You have submitted samples of plastic items that are designed to use at luau style parties. You state in your letter of inquiry that all items are made of food grade general purpose plastic.
Item number 4809 is a Tiki funnel that measures 36 inches long. The vessel portion of the funnel is molded to depict a three dimensional Tiki head. The long tube attached is fashioned like a spine.
Item number 4811 is a package of four Tiki drinking straws. The 9-inch drinking straws are made of polypropylene plastic. The straws are designed with ribbing and each straw has three Tiki heads near the top for decoration.
Item number 4873 is a Tiki jumbo pitcher. The plastic pitcher measures 9 inches tall. It is molded to depict a three dimensional Tiki head with a handle.
Item number 4896 is a set of Tiki tongs that measure 12 inches long. The serving tongs are embossed to depict a Tiki head.
The applicable subheading for the plastic funnel, pitcher and tongs will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the plastic drinking straws will be 3917.32.0050, HTSUS, which provides for tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges) of plastics, other, not reinforced or otherwise combined with other materials, without fittings, other. The rate of duty will be 3.1 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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division