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NY K86367




June 18, 2004
CLA-2-39:RR:NC:SP:221 K86367

CATEGORY: CLASSIFICATION

TARIFF NO. 3924.10.2000; 3924.10.4000

Ms. Irene Tsiavos
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of plastic tableware from China.

Dear Ms. Tsiavos:

In your letter dated May 19, 2004, you requested a classification ruling.

You have submitted five samples. All of these items are made of food grade general purpose plastic. They are designed for use in festivities surrounding a Luau or for other food serving activities. Item number 4800 is a Tiki Ice Bucket with Tongs. This ice bucket is made of plastic and it measures 9-1/2 inches tall with a 7-1/4 inch diameter opening. The ice bucket is molded to depict a three-dimensional Tiki Head. The 7-1/2 inch tongs are attached to the ice bucket with a string.

Item number 4805 is a plastic Tiki Tumbler. The tumbler measures 7 inches tall and it has a 3-1/4 inch diameter opening. The tumbler is molded to depict a three-dimensional Tiki Head.

Item number 4810 is a set of 4 plastic Tiki Nut Containers. Each plastic container measures 3-1/2 inches tall with a 2-1/2 inch diameter opening. The containers are molded to depict a three-dimensional Tiki Head.

Item number 4846 is a plastic Hula Girl Goblet. The goblet is molded to depict a three-dimensional hula girl. Her body is the stem and her head is the goblet. This product measures 7 inches tall with a 3 inch diameter opening.

Item number 4847 is a plastic Hibiscus Platter. The oblong shaped platter is decorated with 4 three-dimensional hibiscus flowers around the edge. The platter measures 15 inches wide, 16 inches long and 1 inch high.

The samples are returned as you requested.

The applicable subheading for the plastic Tiki platter will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articlesof plastics: tableware and kitchenware: plates, cups, saucers, soup bowls, cereal bowlsserving dishes and platters. The rate of duty will be 6.5 percent ad valorem.

The applicable subheading for the plastic Tiki ice bucket, tumbler, nut containers and hula girl goblet will be 3924.10.4000, HTS, which provides for tableware, kitchenware, other household articlesof 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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