The tariff classification of plastic cookie cutters from Mexico.

NY 888907 August 30,1993 CLA-2-39:S:N:N6:343 888907 CATEGORY: Classification TARIFF NO.: 3924.10.5000 Mr. Jerrold E. Anderson Katten Muchin & Zavis 525 West Monroe Street, Suite 1600 Chicago, Il 60661-3693 RE: The tariff classification of plastic cookie cutters from Mexico. Dear Mr. Anderson: In your letter dated July 30, 1993, on behalf of M-B Sales, you requested a tariff classification ruling. You have submitted samples of three cookie cutters intended for household use. They are in the shape of a ghost, a pumpkin and a witch's hat. They are injection molded from high-density polyethylene plastic. The cookie cutters will be used as premiums in a restaurant marketing promotion. They will be twist off lids for plastic Halloween candy pails. The pails will be manufactured in the United States. The applicable subheading for the cookie cutters will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of 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 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, Jean F. Maguire Area Director New York Seaport