CLA-2-39:OT:RR:NC:N2:222
Ms. Francine Ramsey
Hampton Direct, Inc.
P. O. Box 1199
Williston, VT 05495
RE: The tariff classification of plastic cookie cutters and a plastic handle from Vietnam
Dear Ms. Ramsey:
In your letter dated August 6, 2008, you requested a tariff classification ruling.
The submitted samples are identified as follows:
Set/5 Cookie Cutters – SKU# 66070. This item is comprised of five cookie cutters, in graduated sizes, made of acrylonitrile-butadiene-styrene (ABS) plastic material and polycarbonate (PC) plastic material. The two largest cookie cutters are clear and the three smaller cookie cutters are white in color. The back edge of one of the clear cookie cutters can fit into the back edge of the other clear cookie cutter, thereby creating a storage case within which the other three cookie cutters can be stacked. The clear cookie cutters measure approximately 3-7/8” in diameter. The largest white cookie cutter measures 3-1/8” in diameter, the middle sized white cookie cutter measures 2-7/8” in diameter and the smallest white cookie cutter measures 2-5/8” in diameter.
Both sides of each cookie cutter can be used to cut shapes from cookie dough. Therefore, the five cookie cutters actually provide ten different edges for cutting shapes from cookie dough. The ten edges of the five cookie cutters provide the following shapes: 6 scalloped edges, 2 spade edges and 2 multi-pointed star edges. The cookie cutters can be used on rollout dough for sugar cookies and Linzer cookies or on biscuit dough. They can also be used on bread slices to make decorative sandwiches for a child’s lunch or for a tea party.
Instant Handle – SKU# 66280. This item is made of ABS plastic material. It is a handle that measures approximately 4-7/8” long by 1-5/8” wide by 2-1/4” high. It is designed to provide a handle where one does not exist. It has a self adhesive backing that can permanently adhere to the surface of a drawer, cabinet door or a refrigerator and is not designed to be removed and reattached to another surface. It can be used by pulling with the hand or with the wrist.
The applicable subheading for SKU# 66070 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.
The applicable subheading for SKU# 66280 will be 3926.30.1000, HTSUS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: fittings for furniture, coachwork or the like: handles and knobs. The rate of duty will be 6.5 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