CLA-2-39:RR:NC:SP:221 K83229
TARIFF NO. 3924.10.4000
Ms. Jamie Antoniades
J-ME Original Design
Unit 27 f2 n17 Studios
784-788 High Road
London n17 Oda England
RE: The tariff classification of plastic coasters from England.
Dear Ms. Antoniades:
In your letter dated February 12, 2004, you requested a classification ruling.
The submitted literature depicts Big Head Coasters that are made of a thermo plastic elastomer. The coasters are designed to appear as two boys and two girls when they are in a standing position. When placed down flat they function as coasters for drink mugs. The coasters are packaged four to a pack for retail sale.
The applicable subheading for the Big Head Coasters will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), 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.
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