CLA-2-39:RR:NC:SP:221 K85476
Ms. Francine Marcoux
Hampton Direct, Inc.
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of plastic household articles and metal wind chimes from China and Taiwan.
Dear Ms. Marcoux:
In your letter dated April 29, 2004, you requested a classification ruling.
You have submitted photocopies of three samples. The first sample is identified as strawberry placemats and coasters, item number 26710. The placemats and coasters are made of plastic and are shaped and printed to appear as strawberries. The placemats measure approximately 12 inches long by 12-1/4 inches wide. The coasters measure approximately 4 inches long by 4 inches wide. This product will be packaged in sets of four placemats and four coasters. The essential character is imparted by the placements. The country of origin for the placemats and coasters is China.
The second sample is a leaf-shaped pad identified as item number 26642. This pad is made of silicone and will be used to protect table tops from hot dishes. The silicone pad doubles as a potholder when removing hot dishes from the oven. A loop hole at the top of the leaf allows for easy hanging. The country of origin for the leaf-shaped silicone pad is Taiwan.
Sample number three is hummingbird wind chimes, item number 26150. This article is made of iron eye hooks, aluminum tube chimes, nylon string and acrylic/styrene birds and connectors. It is designed with four pipe chimes, a striker and seven hummingbird wind catchers. A loop at the top allows for easy hanging. This product measures approximately 18-3/4 inches long when suspended. The country of origin for this item is China.
The applicable subheading for the set of plastic strawberry placemats and coasters, item number 26710, will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles…of plastics: Other: Other. The rate of duty will be 3.3 percent ad valorem.
The applicable subheading for the leaf-shaped hot pad/pot holder, item number 26642, will be 3924.10.4000, HTS, which provides for tableware, kitchenware, other household articles and toilet articles of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the hummingbird wind chimes, item number 26150, will be 8306.10.0000, HTS, which provides for bells, gongs and the like, non- electric, of base metal. The rate of duty will be 5.8 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