The tariff classification of a plastic milk shake maker from China.

NY G85166 January 5, 2001 CLA-2-39:RR:NC:SP:222 G85166 CATEGORY: Classification TARIFF NO.: 3924.10.5000 Mr. Wayne Fromm The Fromm Group, Inc. 4 Glenarden Crescent Richmond Hill, Ontario L4B 2G2 RE: The tariff classification of a plastic milk shake maker from China. Dear Mr. Fromm: In your letter dated December 4, 2000, you requested a tariff classification ruling. You have submitted literature depicting a plastic milk shake maker. This tumbler type cup with a removable plastic top. The top includes a plunger that is designed with a bunny handle. Your letter of inquiry states that there will be two package variations of this product. Both will include a sample of Nesquik powder (made in the U.S.), one will include a plastic ice-cream scoop and the other will not. When the Nesquik powder, milk and ice cream is placed inside the cup, the top with the bunny handle plunger is pressed up and down until the ingredients are mixed. This product does not require any batteries or electricity. Your letter of inquiry also states that this product is a milk shake making toy. However, this article is a functional item and it does not provide any manipulative play for amusement. The milk shake maker is designed to mix liquids. Therefore, it is excluded from classification in Chapter 95 as a toy. It will be classified in Chapter 39 as a household article of plastic. The applicable subheading for both package variations of the plastic milk shake maker 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