CLA-2-73:RR:NC:N1:113 K82889
Ms. Francine Marcoux
Hampton Direct, Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of assorted household articles from China and Taiwan
Dear Ms. Marcoux:
In your letter dated February 2, 2004, you requested a tariff classification ruling.
The merchandise consists of various household articles made of steel, wood or plastic. The first item is a plastic-coated, steel wire, drying rack for dishes and mugs (item number 22290). The rack folds for storage, and when fully extended, measures approximately 12 inches long by 12 inches wide by 5.5 inches high. The country of origin of this product is China
The applicable subheading for the drying rack will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem.
The second article is a stainless steel, adjustable, baking form in the shape of a heart (item number 24930). The form will be placed on a baking sheet and filled with batter to make cakes, breads, pancakes, etc. It can be adjusted in size to create six different sized heart shapes. The country of origin of the form is Taiwan.
The applicable subheading for the baking form will be 7323.93.0035, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen, or other household articles and parts thereof, other, of stainless steel, cooking and kitchen ware, other, cooking ware, bakeware (cookware not suitable for stove top use. The rate of duty will be 2 percent ad valorem.
The next article is a mail organizer with a clock and a side rack made in China (item number 24480). It is a wooden holder with 30 individual slots for organizing mail. The mail organizer also has a drawer on the bottom for storing pens, stamps, etc., and it has an attached rack on the side for incoming mail. In addition, it has 2 small patches of corkboard and a small clock glued to the front panel.
The applicable subheading for the mail organizer with clock and side rack and will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden articles of furniture not falling within Chapter 94. The rate of duty will be 3.2 percent ad valorem.
The last two articles are made of plastic. Item number 25050 is a set of 4 round, plastic containers with vented lids and 3 divided sections. The containers are shaped like dishes, approximately 9 inches in diameter, and they are freezer, microwave, and dishwasher-safe. The country of origin is China.
Item number 24910 is a set of 4 plastic snack dishes suitable for serving nuts, candy, chips, etc., during card games and parties. One dish is shaped like a spade, another, a heart, the third, a diamond, and the fourth, a club. The dishes measure approximately 6.25 inches long by 6.75 inches wide by 1.5 inches high, and are made in Taiwan.
The applicable subheading for the plastic containers and snack dishes will be 3924.10.4000, 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 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 James Smyth at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division