CLA-2-39:RR:NC:SP:221 L81958
TARIFF NO. 3924.10.4000; 3924.90.5500
Ms. Francine Marcoux
Hampton Direct, Inc.
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of plastic kitchen and household articles from China.
Dear Ms. Marcoux:
In your letter dated January 17, 2005, you requested a classification ruling.
You have submitted illustrations of item number 12057, Meatball Magic with 5 Stackable Containers, and item number 24610, S/6 Sweater Hangers.
Item number 12057 includes a plastic press designed to create perfectly shaped meatballs. The press measures approximately 7¼ inches square and 2 inches deep and is divided into nine equal square compartments, each with a circular opening at the top. The instructions are to flatten the meat mixture to the desired thickness, press the meatball maker firmly into the meat, rotate for five seconds, then lift up to reveal nine round meatballs. The meatball maker set includes five stackable plastic storage containers with locking lids. The containers are advertised as freezer, microwave and dishwasher safe. Each container measures approximately 7 inches square and 2 inches high.
Item number 24610 is a set of six plastic sweater hangers. The adjustable hangers help to maintain the original shape of sweaters, jackets and shirts. They are designed to allow air to flow through the garments to dry them more quickly. The large rounded tips prevent hangers from snagging garments. The hanger pivots to facilitate hanging garments anywhere. Two smaller hooks at the bottom of the hanger can be used to dry more delicate items. This product measures 9-1/2” x 16” x 2”.
The applicable subheading for the plastic meatball maker and stackable containers with locking lids 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.
The applicable subheading for the set of six plastic sweater hangers will be 3924.90.5500, HTS, which provides for…other household articles…of plastics: other: 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