CLA-2-39:RR:NC:SP:222 H88600

Mr. Bernard D. Liberati
Morris Friedman & Co.
325 Chestnut Street, Suite 415
Philadelphia, PA 19106-3883

RE: The tariff classification of a plastic pitcher from Taiwan.

Dear Mr. Liberati:

In your letter dated February 7, 2002, on behalf of your client Keller Charles, you requested a classification ruling.

The submitted sample is a plastic pitcher identified as item number 5529. The pitcher is made of clear plastic and holds approximately 2 quarts of liquid. It is designed with a handle and a pour spout. The top, designed to fit inside the pitcher, is made of clear plastic. A beach scene is printed around the entire diameter of the pitcher.

The applicable subheading for the plastic pitcher 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