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NY L88127





October 17, 2005

CLA-2-39:RR:NC:SP:221 L88127

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.10.4000

Ms. Francine Marcoux
Hampton Direct, Inc.
350 Pioneer Drive, P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of plastic cheese/cookie cutters and a plastic pie crust plate from China.

Dear Ms. Marcoux:

In your letter dated October 6, 2005, you requested a tariff classification ruling.

Photographs were provided with your letter. The cheese/cookie cutters (Sku #52110) are composed wholly of ABS plastic. They are packaged in a 14-piece set of cutters of various shapes, such as flowers, hearts and stars. The Easy Pie Crust Maker (Sku #12635) is a plastic disc used for making pie crusts up to 9 inches in diameter. The plate has an upraised outer rim so that any excess dough is cut away when the dough is rolled on the plate.

The applicable subheading for the plastic cheese/cookie cutters and pie crust plates will be 3924.10.4000, Harmonized Tariff Schedule of the United States (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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