NY 887900 - 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. - United States International Trade Commision Rulings

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NY 887900

July 26,1993

CLA-2-39:S:N:N6:343 887900

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.10.1000; 3924.10.2000; 3924.90.1050; 3924.90.5500; 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,

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