CLA-2-39:OT:RR:NC:N2:222
Mr. Franco Grutti
Seajet Express Inc.
46 Arlington Street
Chelsea, MA 02150
RE: The tariff classification of a plastic baby bowl and spoon from China
Dear Mr. Grutti:
In your letter dated May 2, 2008, on behalf of Baby Dipper, LLC., you requested a tariff classification ruling.
The submitted sample is identified as a Baby Dipper Bowl & Spoon Set. This item is comprised of a plastic baby feeding bowl and a plastic spoon. The feeding bowl is blue in color with transparent sides, to allow for easy viewing of the food. It has a 4 ounce capacity and a non-slip base to prevent sliding. The bowl of the spoon is also blue in color and the spoon has a non-slip handle that is yellow in color.
The feeding bowl is of a three sided oblong shape with rounded edges. The interior of the feeding bowl measures approximately 3.5” in length and approximately 2.875” in width at the widest side. It is deeper at the longest corner, and the bowl of the spoon fits into that corner. At the deepest corner, the interior of the feeding bowl measures approximately 1.125” in depth. At the shallowest side, the interior of the feeding bowl measures approximately 0.688” in depth. The contoured interior of the feeding bowl guides the food to the spoon, thereby allowing toddlers to learn to feed themselves while making spills less likely.
The applicable subheading for the Baby Dipper Bowl & Spoon Set will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of 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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division