CLA-2-39:RR:NC:SP:222 C82845
Mr. Steven R. Hunger
Stevens' Industries
P. O. Box 53143
San Hose, CA 95153
RE: The tariff classification of plastic articles from England.
Dear Mr. Hunger:
In your letter dated December 10, 1997, you requested a tariff classification ruling.
You have submitted photo copies of utensils that will be used in the commercial food preparation industry. These hand held items are identified as shovels, hand scoops, trays, utility forks, fodder scoops, spatulas, stirrers and round bowl scoops. All items are made of plastic.
The applicable subheading for the plastic hand held utensils will be 3924.10.5000, 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.
The applicable subheading for the plastic trays will be 3924.10.3000, HTS, which provides for tableware, kitchenware, other household articles...of plastics: tableware and kitchenware: trays. The rate of duty will be 5.3 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 Alice Masterson at 212-466-5892.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division