CLA-2-39:NEW:TCB II:G19 D80010

Mr. Ken Hashimoto
Expeditors International of Washington, Inc.
578 Eccles Ave.
So. San Francisco, CA 94080

RE: The tariff classification of plastic cookie cutters from China

Dear Mr. Hashimoto:

In your letter dated July 1, 1998, you requested a tariff classification ruling on behalf of Longs Drug Stores.

The samples that have been submitted with your ruling request consist of two identically shaped sets of molded plastic cookie cutters, one green and the other red, in blister packaging. Each package contains six cookie cutters in the form of two-dimensional representations of an angel, bell, Santa, snowman, star and Christmas tree.

The applicable subheading for the cookie cutters will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for: tableware, kitchenware, other household articles and toilet articles, of plastics: tableware and kitchenware: other. The duty rate will be 3.4 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Kathleen M. Haage
Area Director,
New York/Newark Area