CLA-2-39:RR:NC:SP:222 D85220

8213.00.9000; 9025.11.4000

Mr. Norah de Bekker
The Netherlands Chamber of Commerce
in the United States, Inc.
303 E. Wacker Drive, Suite 412
Chicago, IL 60601

RE: The tariff classification of plastic baby products from the Netherlands.

Dear Mr. de Bekker:

In your letter dated November 20, 1998, you requested a tariff classification ruling.

The submitted samples are a soap box, a non-spilling bottle with a cover, a plate, a bowl, a fork, a spoon, a thermometer in a plastic case and a small pair of metal scissors with a plastic cover. All of the above mentioned items (excluding the scissors) are made of plastic. All of the plastic articles have a teddy bear/bears printed thereon, except the thermometer. The thermometer has a small elephant printed on the plastic case.

The applicable subheading for the plate and bowl will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles...of plastics: tableware and kitchenware: plates...serving dishes and platters. The rate of duty will be 6.6 percent ad valorem. Effective January 1, 1999 the rate of duty will be 6.5 percent ad valorem.

The applicable subheading for the non-spilling bottle, knife and fork will be 3924.10.5000, HTS, which provides for tableware, kitchenware, other household articles...of plastics: tableware, kitchenware: other. The rate of duty will be 3.4 percent ad valorem. The rate of duty will remain unchanged in the coming year.

The applicable subheading for the plastic soapbox will be 3924.90.5500, HTS, which provides for tableware, kitchenware, other household articles...of plastics: tableware, kitchenware: other, other. The rate of duty will be 3.4 percent ad valorem. The rate of duty will remain unchanged in the coming year.

The applicable subheading for the nail scissors will be 8213.00.9000, HTS, which provides for scissors, tailors' shears and similar shears, and blades and other base metal parts thereof...valued over $1.75 per dozen...other. The duty rate will be 7.2 cents each plus 7.2 percent ad valorem. Effective January 1, 1999 the rate of duty will be 6.5 cents each plus 6.5 percent ad valorem.

The applicable subheading for the thermometer will be 9025.11.4000, HTS, which provides for thermometers, not combined with other instruments: other. The rate of duty will be 1.7 percent ad valorem. Effective January 1, 1999 the rate of duty will be free.

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