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NY B86057




June 23, 1997

CLA-2-39:RR:NC:SP:222 B86057

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.10.5000

Ms. Audrey Szatkowski
Schenker International, Inc.
123 Sivert Court
Bensenville, IL 60106

RE: The tariff classification of plastic spoons from China.

Dear Ms. Szatkowski:

In your letter dated May 27, 1997, you requested a tariff classification ruling.

You have submitted five samples identified as Dino Chomping Spoons. The spoons are made of plastic. All of the samples are identical and vary only in color. The spoons are composed of four separate pieces, arm to bottom spoon, arm to upper cover of spoon, spoon bowl (lower) and upper spoon cover. These pieces snap together to make a spoon with scissor handles. The upper spoon cover is molded in the design of a dinosaur's head. The assembled spoon measures 5.5 inches in length.

Your letter of inquiry states that these plastic spoons will be sold inside cereal boxes. Your attached design analysis is noted. Although the Dino Chomping Spoon is intended for use by children, this does not transform an otherwise functional article into a toy. The spoons are useful as spoons, therefore, in our opinion, these spoons are functional utensils.

The applicable subheading for the plastic spoons 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, 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 Alice Masterson at 212-466-5892.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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