NY 887900
July 26,1993
CLA-2-39:S:N:N6:343 887900
7013.39.2000
Mr. Warren E. Coe
Amway Corporation
7575 Fulton Street, East
Ada, MI 49355-0001
RE: The tariff classification of a plastic bath mat, a child's
plastic
dinnerware starter set, a plastic bird feeder, a plastic spice
rack with 16 glass bottles and a plastic salt and pepper
shaker set from Taiwan.
Dear Mr. Coe:
In your letter dated June 23, 1993 you requested a tariff classification
ruling.
You have requested the classification of five items. The first item,
SKU #C1244 is a vinyl bath mat with non-slip suction cups. It is for use in
the tub or shower. The second item, SKU #Z1342, is a child's starter
dinnerware set consisting of a plate, bowl and cup.
The third item, SKU #Z1633 is a plastic bird feeder which consists of a
long rod which can be stuck in the ground. The rod has a flat piece on top
in which to place bird food. There is also a figurine on top. The entire
feeder is of plastic.
The fourth item, SKU #X9996, is a plastic revolving spice rack with 16
glass bottles with plastic caps. We assume that the bottles are not valued
over $3 each. The fifth item, SKU# X6447 is an acrylic salt and pepper shaker
set. You have submitted a sample of the spice rack and pictures of all the
other items. Your sample is being returned as you requested.
The applicable subheading for the plastic bath mat will be
3924.90.1050, Harmonized Tariff Schedule of the United States (HTS), which
provides for tableware, kitchenware, other household articles of plastics,
other, curtains and drapes, including panels and valances; napkins, table
covers, mats, scarves, runners, doilies, centerpieces, antimacassars and
furniture slipcovers; and like furnishings, other. The rate of duty will be
3.36 percent ad valorem.
The applicable subheading for the plastic bird feeder will be
3924.90.5500, HTS, which provides for tableware, kitchenware, other
household articles of plastics, other, other. The rate of duty will be 3.4
percent ad valorem.
The applicable subheading for the child's starter dinnerware set will
be 3924.10.2000, HTS, which provides for tableware, kitchenware, other
household articles of plastics, plates, cups, saucers, soup bowls, cereal
bowls.... The rate of duty will be 7 percent ad valorem.
The applicable subheading for the plastic revolving spice rack with 16
glass bottles will be 7013.39.2000, HTS, which provides for glassware of a
kind used for table, kitchen, toilet, office, indoor decoration or similar
purposes... other, other, valued not over $3 each. The rate of duty will be
30 percent ad valorem.
The applicable subheading for the acrylic salt and pepper shakers will
be 3924.10.1000, Harmonized Tariff Schedule of the United States (HTS), which
provides for tableware, kitchenware, other household articles of plastics,
salt, pepper, mustard and ketchup dispensers and similar dispensers. The
rate of duty 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,
Jean F. Maguire
Area Director
New York Seaport