The tariff classification of a ceramic chicken with plastic measuring spoons from China.

NY D87578 March 2, 1999 CLA-2-39:RR:NC:SP:222 D87578 CATEGORY: Classification TARIFF NO.: 3924.10.5000 Mr. Ray Reynolds Lee Hardeman P. O. Box 45545 Atlanta, GA 30320-0545 RE: The tariff classification of a ceramic chicken with plastic measuring spoons from China. Dear Mr. Reynolds: In your letter dated January 29, 1999, on behalf of your client Brenda G. Lee, you requested a tariff classification ruling. The submitted sample is a ceramic chicken with plastic measuring spoons. This article is a hand-painted ornamental ceramic chicken that has been designed to house four plastic measuring spoon. The measuring spoon assortment consists of a 1/4 teaspoon, 1/2 teaspoon, teaspoon and tablespoon. This product is determined to be a set for tariff purposes, with the essential character imparted by the plastic measuring spoons. The sample is returned to you as requested. The applicable subheading for the ceramic chicken with plastic measuring 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. 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 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division